Informace o publikaci

Adoption of Strategic Management Accounting Techniques in Czech and Slovak Companies


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

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.