Informace o publikaci

Adoption of Strategic Management Accounting Techniques in Czech and Slovak Companies

Autoři

BOUČKOVÁ Markéta ŠIŠKA Ladislav

Rok publikování 2017
Druh Článek ve sborníku
Konference New Trends in Finance and Accounting: Proceedings of the 17th Annual Conference on Finance and Accounting
Fakulta / Pracoviště MU

Ekonomicko-správní fakulta

Citace
Doi http://dx.doi.org/10.1007/978-3-319-49559-0_51
Obor Řízení, správa a administrativa
Klíčová slova Strategic Management Accounting; Management Accounting Techniques; Customer Focus; Competitor Focus
Popis The purpose of this paper is to classify strategic management accounting (SMA) techniques. More specifically, two objectives were stated: (1) to derive a classi-fication of SMA theoretically and then (2) to verify such classification empiri-cally. To achieve these objectives, our study deploys literature review and empir-ical survey. Convenience sample of 99 profit seeking companies domiciled in the Czech Republic and Slovak Republic was analyzed by means of descriptive sta-tistics and principal component analysis. The latter method identified three broader categories of SMA techniques: Internally focused; Competitor focused; Stakeholder focused SMA techniques. Such findings only partly correspond to the theoretically derived classification that enumerates five broader categories, which were identified in SMA literature: Product accounting; Process account-ing; Customer accounting; Competitor accounting; Performance measurement. The comparison of both classifications reveals that respondents perceived inter-nally focused groups of SMA techniques similarly and did not differentiate among them. Further detailed analysis also shows influence of some control var-iables such as industry, size of the respondent's company or differences between independent enterprises and subsidiaries/parent companies.