An International Comparison of Strategic Management Accounting Practices
By Chris Guilding, Karen S. Cravens, M. Tayles. 2000
466 citations recorded by the source corpus.
Subfields: Accounting, Management Information Systems, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/e9dd22fd106add59c5abfc5c22f664cf617fd631
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Citations in the corpus
- Hotel property performance: the role of strategic management accounting (2017, background): “SMA provides for a more external, long-term, forward-looking, and strategic focus (Guilding et al., 2000) and includes customer accounting, attribute and strategic costing, competitor accounting, benchmarking and integrated performance measurement, and strategic pricing and decision-making (Cadez…”
- A survey of the adoption and use of target costing in Dutch firms (2003, background): “Guilding et al. (2000) show that for New Zealand, The United Kingdom, and the United States the adoption rate of target costing is relatively moderate.”
- Strategic management accounting and sense-making in a multinational company (2008, background): “A number of surveys of SMA practice have been carried out (Carr et al., 1991, 1994; Carr and Tomkins, 1996, 1998; Guilding et al., 2000; Cravens and Guilding, 2001).”
- On the emergence of strategic management accounting: An institutional perspective (2009, background): “Low adoption rates of many SMA techniques are also found in several surveys (Guilding et al., 2000).”
- Management accounting and corporate governance: An institutional interpretation of the agency problem (2006, background): “First, why should non-executive directors be interested in strategic management accounting data when even senior accounting officials seem reluctant to collect such information (Guilding et al., 2000)?”
- An exploratory investigation of an integrated contingency model of strategic management accounting (2008, methodology): “Guilding et al. (2000) consequently advocated that these characteristics might be usefully drawn upon when determining what accounting techniques qualify as SMA.”
- Intellectual capital, management accounting practices and corporate performance : perceptions of managers (2007, result): “This is in line with the attempts of some writers to contribute to a conceptual framework of strategic management accounting (Tomkins and Carr, 1996, Guilding et al. 2000). These are the topics areas on which other writers in the Knowledge Management and Intellectual Capital field have also placed f”