Benchmarking the incidence of strategic management accounting in Slovenia

Purpose – To benchmark the degree to which companies in Slovenia, a country that has experienced success in its transition to a market economy, apply strategic management accounting (SMA) techniques.Design/methodology/approach – Survey data collected in Slovenia has been benchmarked to survey data collected in similarly sized Australian companies.Findings – For the Slovenian sample, while none of the techniques investigated are applied extensively, it has been found that competitor focused SMA techniques are the most popular. A group of SMA techniques that have a costing orientation are applied more extensively in Slovenian companies than in the Australian benchmark sample. It has also been found that some techniques that have a relatively high popularity ranking in one country, rank relatively lowly in the other country.Research limitations/implications – In addition to the generally accepted limitations of survey research, it should be noted that there is no definitive listing of SMA techniques and deba...

[1]  R. Cooper,et al.  Developing profitable new products with target costing , 1999 .

[2]  Robert S. Kaplan,et al.  The evolution of management accounting , 1984 .

[3]  Mike Tayles,et al.  Dealing with the management of intellectual capital: The potential role of strategic management accounting , 2002 .

[4]  Kenneth Simmonds.  The Accounting Assessment of Competitive Position , 1986 .

[5]  Lisa Ann McManus,et al.  The incidence, perceived merit and antecedents of customer accounting: an exploratory note , 2002 .

[6]  R. Rivera,et al.  The Concept of Corporate Strategy , 2009 .

[7]  Robin Roslender,et al.  In search of strategic management accounting: Theoretical and field study perspectives , 2003 .

[8]  Michael Bromwich,et al.  THE CASE FOR STRATEGIC MANAGEMENT ACCOUNTING: THE ROLE OF ACCOUNTING INFORMATION... , 1990 .

[9]  Tasadduq A. Shervani,et al.  Market-Based Assets and Shareholder Value: A Framework for Analysis , 1998 .

[10]  Robert S. Kaplan,et al.  The role for empirical research in management accounting , 1986 .

[11]  R. Kaplan,et al.  Using the balanced scorecard as a strategic management system , 1996 .

[12]  Benchmarking Your Marketing Process , 1999 .

[13]  Chris Carr,et al.  Strategic investment decisions: the importance of SCM. A comparative analysis of 51 case studies in U.K., U.S. and German companies , 1996 .

[14]  James A. Belohlav,et al.  Quality, Strategy, and Competitiveness , 1993 .

[15]  Bob Ryan.  Strategic Accounting for Management , 1995 .

[16]  Simon Cadez,et al.  An exploratory investigation of an integrated contingency model of strategic management accounting , 2008 .

[17]  K. Simmonds,et al.  Strategic Management Accounting for Pricing: A Case Example , 1982 .

[18]  Charles W. Jenkins.  The Value of Relationships. , 1999 .

[19]  Thomas L. Wheelen,et al.  Strategic Management , 1983 .

[20]  G. Bögel,et al.  Transition to market economy as inflection point: Can strategy help? , 1999 .

[21]  Radical restructuring: the key to survival in Slovenia , 1997 .

[22]  A. Coad.  Smart work and hard work: explicating a learning orientation in strategic management accounting , 1996 .

[23]  Karen S. Cravens,et al.  An International Comparison of Strategic Management Accounting Practices , 2000 .

[24]  Mike Tayles,et al.  Issues arising from surveys of management accounting practice , 1995 .

[25]  Beverley R. Lord,et al.  Strategic Management Accounting: The Emperor's New Clothes? , 1996 .

[26]  T. Connolly,et al.  Managing customers for profit , 1995 .

[27]  Christopher John Guilding,et al.  An empirical study of the application of stategic management accounting techniques , 2000 .

[28]  R. Chenhall.  Integrative strategic performance measurement systems, strategic alignment of manufacturing, learning and strategic outcomes: an exploratory study , 2005 .

[29]  R. Kaplan,et al.  The balanced scorecard--measures that drive performance. , 2015, Harvard business review.

[30]  Robert W. Scapens,et al.  Issues in Management Accounting , 2007 .

[31]  R. Kaplan,et al.  Measure Costs Right: Make the Right Decisions , 1988 .

[32]  Chris Carr,et al.  Reflections on the papers in this issue and a commentary on the state of Strategic Management Accounting , 1996 .

[33]  John K. Shank.  Analysing technology investments-from NPV to Strategic Cost Management (SCM) , 1996 .

[34]  R. Dorf,et al.  The Balanced Scorecard: Translating Strategy Into Action , 1997, Proceedings of the IEEE.

[35]  K. Storbacka.  Customer Profitability: Analysis and Design Issues , 2000 .

[36]  M. Porter.  What is strategy , 2000 .

[37]  Thomas H. Johnson,et al.  Relevance Lost: The Rise and Fall of Management Accounting , 1987 .

[38]  Andrea Rangone,et al.  Linking Organisational Effectiveness, Key Success Factors and Performance Measures: An Analytical Framework , 1997 .

[39]  Robert A. Simons.  The role of management control systems in creating competitive advantage: New perspectives☆ , 1990 .

[40]  Ken Bates,et al.  Core analysis in strategic performance appraisal , 1993 .

[41]  J. Coates,et al.  Stapylton: strategic management accounting to gain competitive advantage , 1990 .

[42]  Zahirul Hoque,et al.  Linking Balanced Scorecard Measures to Size and Market Factors: Impact on Organizational Performance , 2000 .

[43]  Henry Mintzberg.  The Strategy Concept I: Five Ps for Strategy , 1987 .

[44]  Keith D. Brouthers,et al.  Is it time to start thinking about strategic accounting , 1999 .

[45]  Christopher John Guilding,et al.  Competitor-focused accounting: an exploratory note , 1999 .

[46]  R. Roslender.  Accounting for Strategic Positioning: Responding to the Crisis in Management Accounting1 , 1995 .

[47]  S. Anderson,et al.  Economic transition, strategy and the evolution of management accounting practices: the case of India , 1999 .

[48]  Strategic brand valuation: A cross-functional perspective , 1999 .

[49]  John K. Shank,et al.  Target Costing as a Strategic Tool , 1999 .

[50]  Irena Vida,et al.  The effects of ethnocentrism and economic development on the formation of brand and ad attitudes in transitional economies , 2005 .

[51]  Bo-Göran Ekholm,et al.  Is the annual budget really dead? , 2000 .

[52]  Y. Monden,et al.  Target Costing and Kaizen Costing in Japanese Automobile Companies , 2000 .

[53]  Anne Nagel,et al.  The Balanced Scorecard Translating Strategy Into Action , 2002 .

[54]  T. Levitt.  After the Sale is Over... , 1983 .

[55]  Benson P. Shapiro,et al.  Manage Customers for Profits (Not Just Sales) , 1987 .

[56]  James Brian Quinn,et al.  The Strategy Process , 1988 .

[57]  R. Dixon.  Accounting for strategic management: A practical application , 1998 .

[58]  Robert S. Kaplan,et al.  Advanced Management Accounting , 1989 .

[59]  Vijay Govindarajan,et al.  Strategic Cost Management , 1993 .

[60]  Keith Ward,et al.  Strategic Management Accounting , 1992 .