Traditionally management accounting has been characterised as providing information to aid managers internally in a firm and as such the focus of the management accounting systems has also tended to be internally orientated.
See Full PDF See Full PDFMotivated by the paucity of published empirical evidence on SMA this paper reports the results of an exploratory study carried out on Electrical and Electronics (E&E) companies operating in Malaysia. Specifically, it explores the extent of strategic management accounting (SMA) information elements usage among Malaysia's E&E companies. The results indicate that E&E companies use SMA information elements extensively. The results imply that companies are extending their management accounting information towards more externally focused and strategic material. This finding enriches our current knowledge about the extent of SMA information usage among organisations. It also supports the findings of several previous researches which suggested that companies operating in today's environment emphasise beyond traditional management accounting information.
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The purpose of this paper is to provide an insight into strategic management accounting practices and their implications on relevance and timeliness of information used managers. The research is based on a questionnaire survey of the large-sized Croatian companies. Activity based costing and quality costing represent the most widely used strategic management accounting techniques in the Croatian sample. The results of the empirical research indicate that the fundamental purpose of strategic management accountig, and that is providing broad scope of relevant and timely information, is fulfilled. It was hypothesized that synergistic effect of the different strategic management accounting techniques implementation has a positive impact on cost control and reduction. The empirical results provided the support to that hypothesis. Thus, strategic management accounting techniques are complementary and their combined effect is very useful for the cost control.
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