Management accounting in support of strategy - a strategy as practice perspective

Pitcher, G.S. ORCID: 0000-0002-0804-7909, 2014. Management accounting in support of strategy - a strategy as practice perspective. In: 28th Annual British Academy of Management Conference (BAM2014), Belfast, Northern Ireland, 9-11 September 2014.

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Abstract

The term Strategic Management Accounting (SMA) was coined in the 1980's to both describe and encourage the development of accounting techniques that addressed strategic decision-making. This prompted the production of books and research papers into SMA techniques. However, there is very little research into how management accounting supports strategy making. Adopting the lens of strategy-as-practice and utilising a narrative research
approach this developmental paper addresses the question: How does management accounting support the strategic management process? Although the term strategic management accounting may not be appropriate, there is evidence that management accounting supports the practice and praxis
associated with the strategic management process via a range of activities and artifacts, that could be described as the 'stuff' of strategizing, with accountants
contributing as practitioners involved in analysing, evaluating, interpreting, educating, and generally supporting the activity of strategizing.

Item Type: Conference contribution
Alternative Title: Management accounting in support of strategy?
Creators: Pitcher, G.S.
Date: 2014
Divisions: Schools > Nottingham Business School
Depositing User: EPrints Services
Date Added: 09 Oct 2015 10:40
Last Modified: 09 Jun 2017 13:36
URI: http://irep.ntu.ac.uk/id/eprint/16402

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