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I describe in this study a generic model of strategic management accounting instrumentation: the strategic scorecards. In order to build this generic model, I review in the existing literature the concepts of Strategic Control and Strategic Management Accounting (SMA). I present the characteristics of these concepts and analyse the reasons why they...
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... BSC (Kaplan & Norton, 1996) is an example of strategic scorecard. Figure 1 summarizes the main characteristics of this tool. On many aspects, the BSC responds to the characteristics of a strategic management accounting tool. ...
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*Corresponding author. Tel.: +0-604-9287250; Fax: +0-000-00000000
E-mail: hazel@uum.edu.my
© 2015 The Authors
11th Annual Conference of Asia-Pacific Management Accounting Association 2015
26-29 October 2015, Bali, Indonesia
Behavioural Factors Affecting Strategic Alignment Based on the Balanced Scorecard Framework: Evidence from A Malays...
Strategic Management Accounting (SMA) techniques were developed to provide information appropriate for decision making in changing internal and external environments. However, studies in the developed countries demonstrated that firms were slow to adopt such techniques. This study aims to identify the types of management accounting practices curren...
Strategic Management Accounting (SMA) techniques were developed to provide information appropriate for decision making in changing internal and external environments. However, studies in the developed countries demonstrated that firms were slow to adopt such techniques. This study aims to identify the types of management accounting practices curren...
I describe in this study a generic model of strategic management accounting instrumentation: the strategic scorecards. In order to build this generic model, I review in the existing literature the concepts of Strategic Control and Strategic Management Accounting (SMA). I present the characteristics of these concepts and analyse the reasons why they...
Citations
... З іншого боку, окремі вчені відзначають, що збалансована система показників не може бути віднесена повною мірою до методів стратегічного управлінського обліку через її достатньо вузьку спрямованість та невідповідність сучасним вимогам, що висуваються до таких методів. Так, Г. Вегманн уважає, що BSC не відповідає всім принципам розширеної версії методу стратегічного управлінського обліку внаслідок невідповідності таким характеристикам: використання традиційного підходу до стратегії; формулювання та реалізація стратегії є окремими етапами; стратегічна цінність принципово базується на задоволеності споживача та залежить від фінансової вартості [14], тобто така система більшою мірою є інструментом стратегічного контролю, який має чіткий дисциплінарний характер, а використовувані в ній показники спрямовані на досягнення цілей. ...
... Виходячи із запропонованої Г. Вегманном [14] класифікації версій методу стратегічного управлінського обліку, в основу виділення якої покладено ступінь охоплення управлінських (облікових, контрольних, аналітичних) функцій, виділяється три версії: мінімалістична, медіанна та розширена. За таким підходом автор відносить збалансовану систему показників до медіанної версії, що забезпечує збалансованість внутрішнього та зовнішнього аналізу діяльності підприємства, використання фінансових та нефінансових показників, концепції конкурентних переваг М. Портера та процесного підходу до організації, здійснення управлінського контролю. ...
The expediency of developing strategic management accounting based on the use of a balanced scorecard has been substantiated. The purpose of the article is to identify areas of development of the strategic management accounting system based on the use of a balanced scorecard, as well as obstacles to its effective functioning. The necessity of introducing the position of a strategic management accountant in the conditions of using a balanced scorecard at enterprises has been substantiated. The main differences between a strategic management accountant and a traditional management accountant have been identified. In order to overcome the crisis in the management accounting system, it has been proposed to expand the subject area of the classical management accounting system in order to meet the needs of strategic management of the enterprise. The possibilities of the balanced scorecard to provide comprehensive control and interactive management of the strategic development of the enterprise have been analyzed. The directions for the development of strategic management accounting based on the use of a balanced scorecard have been developed (development of organizational structure for building strategic management accounting system; distinguishing between the functions of strategic management accountants and strategic managers; empirical analysis of the effectiveness of the implementation of a balanced scorecard as an accounting tool). Organizational and methodological obstacles that prevent the introduction of a balanced scorecard as a method of strategic management accounting are identified and systematized into three groups. The job functions and strategic tasks of a strategic management accountant have been formed, which will combine traditional accounting functions for the collection and processing of strategic accounting information with analytical, control and communication functions. Organizational and methodological barriers to the smooth implementation of a balanced scorecard as a method of strategic management accounting in the practice of Ukrainian enterprises have been identified and analyzed (associated with improper performance of strategic management functions; associated with improper performance of their functions by strategic accountants; related to the economic and communication problems of the functioning of a balanced scorecard as an accounting tool).
