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Revisiting 30 Years of SMA Literature: What Can We Say, Think and Do?

Abstract : This article presents a summary of the Strategic Management Accounting (SMA) literature. In its first part, the article shows how authors define SMA (by its characteristics, its practices and methods) and compares SMA to Strategic Cost Management (SCM). The second part of the article discusses the empirical research work conducted in the SMA/SCM field and its main results. The article then questions the theoretical contribution of the SMA/SCM literature and its limitations before proposing a framework which relates the concepts of costs, value and price, and incorporates many of the practices usually connected to SMA.
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https://hal-hec.archives-ouvertes.fr/hal-02011406
Contributor : Antoine Haldemann <>
Submitted on : Thursday, February 7, 2019 - 8:42:39 PM
Last modification on : Thursday, April 11, 2019 - 9:25:01 AM

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  • HAL Id : hal-02011406, version 1

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Vvronique Malleret, Olivier de la Villarmois, Yves Levant. Revisiting 30 Years of SMA Literature: What Can We Say, Think and Do?. 2015. ⟨hal-02011406⟩

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