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dc.contributor.authorCadez, Simonen_US
dc.contributor.authorGuilding, Christopheren_US
dc.contributor.editorProfessor Zahirul Hoqueen_US
dc.date.accessioned2017-05-03T13:20:19Z
dc.date.available2017-05-03T13:20:19Z
dc.date.issued2007en_US
dc.date.modified2009-11-13T06:39:02Z
dc.identifier.issn18325912en_US
dc.identifier.doi10.1108/18325910710756140en_AU
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.en_US
dc.description.peerreviewedYesen_US
dc.description.publicationstatusYesen_AU
dc.format.extent109990 bytes
dc.format.mimetypeapplication/pdf
dc.languageEnglishen_US
dc.language.isoen_AU
dc.publisherEmeralden_US
dc.publisher.placeUnited Kingdomen_US
dc.publisher.urihttp://www.emeraldinsight.com/info/journals/jaoc/jaoc.jspen_AU
dc.relation.ispartofstudentpublicationNen_AU
dc.relation.ispartofpagefrom126en_US
dc.relation.ispartofpageto146en_US
dc.relation.ispartofissue2en_US
dc.relation.ispartofjournalJournal of Accounting & Organizational Changeen_US
dc.relation.ispartofvolume3en_US
dc.rights.retentionYen_AU
dc.subject.fieldofresearchcode350102en_US
dc.titleBenchmarking the incidence of strategic management accounting in Sloveniaen_US
dc.typeJournal articleen_US
dc.type.descriptionC1 - Peer Reviewed (HERDC)en_US
dc.type.codeC - Journal Articlesen_US
gro.rights.copyrightCopyright 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.en_AU
gro.date.issued2007
gro.hasfulltextFull Text


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