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Journal of Management and Governance

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07-08-2018

Strategic choices and strategic management accounting in large manufacturing firms

Authors: Franco Cescon, Antonio Costantini, Luca Grassetti

Published in: Journal of Management and Governance | Issue 3/2019

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Abstract

This study examines the relationship between strategic choices and the use of strategic management accounting (SMA) techniques in large manufacturing companies and investigates whether external factors such as environmental uncertainty and competitive forces affect the SMA system. The survey results show that SMA usage does not depend on strategy type and only marginally depends on geographic orientation. These findings have been integrated using qualitative data collected in seven large companies through interviews. Although significant progress has been made over the last two decades in describing SMA practices in Europe, the contribution of this study to the accounting (SMA) literature involves both the research content and design. Having identified gaps in previous SMA research, we design a study focused on large manufacturing firms that considers different hypotheses and adopts a mixed method approach.

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Title: Strategic choices and strategic management accounting in large manufacturing firms
Authors: Franco Cescon
Antonio Costantini
Luca Grassetti
Publication date: 07-08-2018
Publisher: Springer US
Published in: Journal of Management and Governance / Issue 3/2019
Print ISSN: 1385-3457
Electronic ISSN: 1572-963X
DOI: https://doi.org/10.1007/s10997-018-9431-y

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