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dc.contributor.authorCadez, Simon
dc.contributor.authorGuilding, Christopher
dc.contributor.editorProfessor Zahirul Hoque
dc.date.accessioned2017-05-03T13:20:19Z
dc.date.available2017-05-03T13:20:19Z
dc.date.issued2007
dc.date.modified2009-11-13T06:39:02Z
dc.identifier.issn18325912
dc.identifier.doi10.1108/18325910710756140
dc.identifier.urihttp://hdl.handle.net/10072/16988
dc.description.abstractPurpose - To benchmark the degree to which companies in Slovenia, a country that has experienced success in its transition to a market economy, apply strategic management accounting (SMA) techniques. Design/methodology/approach - Survey data collected in Slovenia has been benchmarked to survey data collected in similarly sized Australian companies. Findings - For the Slovenian sample, while none of the techniques investigated are applied extensively, it has been found that competitor focused SMA techniques are the most popular. A group of SMA techniques that have a costing orientation are applied more extensively in Slovenian companies than in the Australian benchmark sample. It has also been found that some techniques that have a relatively high popularity ranking in one country, rank relatively lowly in the other country. Research limitations/implications - In addition to the generally accepted limitations of survey research, it should be noted that there is no definitive listing of SMA techniques and debate concerning this matter can be expected to continue. A further shortcoming is evident in the cross-country comparison aspect of this study, as a disappointingly small number of Australian financial controllers committed themselves to participating in the study. Practical implications - It appears likely that systematic differences between the economies and culture of countries contribute to differential use of SMA. This highlights the importance of management considering economic and commercial context when designing management accounting systems. Originality/value - Despite considerable normative commentary, there is still a paucity of empirical research concerned with SMA. A particularly significant facet of this study concerns its extension of our appreciation of SMA application in a novel international context.
dc.description.peerreviewedYes
dc.description.publicationstatusYes
dc.format.extent109990 bytes
dc.format.mimetypeapplication/pdf
dc.languageEnglish
dc.language.isoen_AU
dc.publisherEmerald
dc.publisher.placeUnited Kingdom
dc.publisher.urihttp://www.emeraldinsight.com/info/journals/jaoc/jaoc.jsp
dc.relation.ispartofstudentpublicationN
dc.relation.ispartofpagefrom126
dc.relation.ispartofpageto146
dc.relation.ispartofissue2
dc.relation.ispartofjournalJournal of Accounting & Organizational Change
dc.relation.ispartofvolume3
dc.rights.retentionY
dc.subject.fieldofresearchAccounting, Auditing and Accountability
dc.subject.fieldofresearchBusiness and Management
dc.subject.fieldofresearchcode1501
dc.subject.fieldofresearchcode1503
dc.titleBenchmarking the incidence of strategic management accounting in Slovenia
dc.typeJournal article
dc.type.descriptionC1 - Articles
dc.type.codeC - Journal Articles
gro.rights.copyright© 2007 Emerald. This is the author-manuscript version of this paper. Reproduced in accordance with the copyright policy of the publisher. Please refer to the journal's website for access to the definitive, published version.
gro.date.issued2007
gro.hasfulltextFull Text
gro.griffith.authorGuilding, Christopher J.


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