Accounting for Strategic Management: A Practical application

摘要

This article investigates the practical application of strategic management accounting within a dynamic business environment. Using case study evidence, it presents a practical view of the application of the concept of SMA, arguing that strategic management accounting as concept is acceptable but carries practical limitations. Whilst the theory surrounding SMA suggests That a company must strive to acquire a bank of Strategic information weapons, the article Argues that the information demands placed on a Company by strategic management accounting Outweigh the benefits it provides in sustaining a Competitive advantage.