Strategic Management Accounting – Overview of Current Problems and Perspectives
Authors:
Mariya
Pavlova
St. Cyril and St. Methodius University of Veliko Tarnovo, Bulgaria
Pages:
95-
107
DOI: https://doi.org/10.54664/RMZR6818
Abstract:
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.
Keywords:
Accounting; Strategy; Strategic Management Accounting; Strategic Management; Competitiveness; Strategic Management Accounting Techniques.
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