Стратегическо управленско счетоводство – състояние, проблеми и перспективи
Автори:
Мария
Павлова
Великотърновски университет „Св. св. Кирил и Методий“, България
Страници:
95-
107
DOI: https://doi.org/10.54664/RMZR6818
Резюме:
Strategic management accounting is considered a fast developing scientific sphere, part of the traditional management accounting. However, recent literature has increasingly criticized various aspects of strategic management accounting. Therefore, the aim of the current work is to identify the reasons behind these critics and propose ways to overcome them.
Ключови думи:
Accounting; Strategy; Strategic Management Accounting; Strategic Management; Competitiveness; Strategic Management Accounting Techniques.
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