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Strategic Management Accounting: Implementation and Control
This paper discusses the design characteristics management accounting systems should have to be useful for strategic planning and control and provides brief introductions to strategic variance analysis, profit-linked performance measurement models and balanced scorecard. It shows two multi-period, multiproduct models are specified, can be related to Porter's strategy framework and cost and revenue drivers, and can be used to support strategic planning, control and cost management.
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[1] Ward, K. (1992), Strategic Management Accounting, Butterworth- Heinemann, Oxford.
[2] Bromwich, 1990, "The case for strategic management accounting: the role of accounting information for strategy in competitive markets", Accounting, Organizations and Society,Vol. 15 Nos 1/2, pp. 27-46.
[3] Kaplan, R. S., and D. P. Norton, The Strategy-focused Organization: How Balanced Scorecard Companies Thrive in the New Business Environment, Harvard Business School Press, Boston, MA USA, 2000.
[4] Shank, J. K., and V. Govindarajan, Strategic Cost Management: The New Tool for Competitive Advantage, The Free Press, New York, NY USA, 1993.
[5] Simons, R., Performance Measurement and Control Systems for Implementing Strategy: Text and Cases, Prentice Hall, Upper Saddle River, NJ USA, 2000.
[6] American Productivity Center, Total Performance Measurement, American Productivity Center, Houston, TX USA, 1981.
[7] Banker, R. D., H. Chang, and S. K. Majumdar, "Analyzing the Underlying Dimensions of Firm Profitability", Managerial and Decision Economics, 14(1) (1993), 25-36.
[8] Banker, R. D., S. M. Datar and R. S. Kaplan, "Productivity Measurement and Management Accounting", Journal of Accounting, Auditing and Finance, 4(4) (1989), 528-554.
[9] Banker, R. D., and H. H. Johnston, "Strategic Profitability Ratio Analysis: An Application to the U.S. Airline Industry Following Deregulation", Working Paper, Carnegie Mellon University, 1989.
[10] Porter, M. E., Competitive Strategy: Techniques for Analyzing Industries and Competitors, The Free Press, New York, NY USA, 1980.
[11] Porter, M. E., Competitive Advantage: Creating and Sustaining Superior Performance, The Free Press, New York, NY USA, 1985.
[12] Porter, M. E., "Towards a Dynamic Theory of Strategy", Strategic Management Journal, 12 (Winter Special Issue 1991), 95-117.
[13] Porter, M. E., "What Is Strategy?", Harvard Business Review, 74(6) (November-December 1996), 61-79.
[14] Johnston, H. H., and R. D. Banker, "Economic Justification for the Use of Profit-linked Performance Measures in Research and Practice", Working Paper, September 2000a.
[15] Johnston, H. H., and R. D. Banker, "The Validity of Profit-linked Performance Measures as Indicators of Low Cost and Product Differentiation Strategies: Empirical Evidence from U.S. Airlines following Deregulation", Working Paper, October 2000b.
[16] Kaplan, R.S. and Norton, D.P. 1996, Using the Balanced Scorecard as a Strategic Management System, January-February, Harvard Business Review, pp.75-85.
[17] Grifell-Tatjé, E., and C. A. K. Lovell, "Profits and Productivity", Management Science, 45(9) (September 1999), 1177-1193.
[18] Cooper, R., and R. S. Kaplan, The Design of Cost Management Systems: Text and Cases, Second Edition, Prentice Hall, Upper Saddle River, NJ USA, 1999.
[19] Klammer, T., Editor, The CAM-I Capacity Interest Group, Capacity Measurement and Improvement, Irwin Professional Publishing, Chicago IL USA, 1996.
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