BRITISH MANAGEMENT ACCOUNTANTS: STRATEGICALLY ORIENTED

摘要

Although prescriptive writings in the area have existed for almost two decades, few case studies of strategic management accounting application have been documented and no established conceptual framework for strategic management accounting exists. This article reports the results of a survey identifying the level of actual and desired involvement in strategic activities by management accountants in thirty-three large British companies. The study results based on responses obtained from thirty-three organizations suggest that information elements associated with strategic management accounting. In the prescriptive literature are of relevance. The majority of the responding organizations do not, however, view themselves as engaging in strategic management accounting. The study also reveals that management accountants' desired involvement in strategic planning activities to some extent exceeds their present degree of involvement.