Comparative Analysis of Strategic Management Accounting in German- and English-Language General Management Accounting Textbooks

Hoffjan, Andreas; Wömpener, Andreas

doi:10.1007/bf03396733

Cited by 34 publications

(24 citation statements)

References 18 publications

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“…MC of MNCs is a significant issue for management and accounting education. It could be interesting to systematically investigate the dissemination of knowledge in relevant textbooks, similarly to the analysis of strategic management accounting literature conducted by Hoffjan and Wömpener (2006).…”

Section: Resultsmentioning

confidence: 99%

Management control in multinational companies: a systematic literature review

Sageder

Feldbauer‐Durstmüller

2018

Rev Manag Sci

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Executing management control across borders is crucial for multinational companies (MNCs). Various management control mechanisms serve to align foreign subsidiaries with corporate goals. Management control at MNCs has been subject of numerous studies in the past 25 years, thus highlighting the relevance of the topic. To provide a comprehensive overview of the research field, a systematic literature review including 79 articles from scientific journals has been conducted that outlines various control mechanisms and presents underlying theories as well as development over time. The design of management control and management accounting depends on internal factors at headquarters and the subsidiary as well as on external factors like culture or market requirements. The relationship of headquarters with subsidiaries and the integration into the host country context represent another influence on management control. This paper categorizes influencing factors, discusses interactions and limitations of control mechanisms and suggests implications for practice and research along with avenues for future research.

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Section: Resultsmentioning

confidence: 99%

Management control in multinational companies: a systematic literature review

Sageder

Feldbauer‐Durstmüller

2018

Rev Manag Sci

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“…Ramljak and Rogošić (2012) found in their study that SMT implementation has a positive impact on cost control and cost reduction, depending on a questionnaire survey of the large-sized Croatian companies. Hoffjan and Wompener (2006), "found after surveying 20 general management accounting text books that SMA is not integrated into text books within a coherent, consistent framework". Ahmad and Roghayeh (2010) found in their study that managers of the listed companies in Tehran stock exchange used the traditional management tools.…”

Section: Literature Reviewmentioning

confidence: 99%

The Extent of Applying Strategic Management Accounting Tools in Jordanian Banks

Alnawaiseh¹

2013

IJBM

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The study aims to know the extent of applying strategic management accounting tools in Jordanian banks. To analyze the responses of the respondents (employees) in these banks, and the effect of the employees' demographic characteristics on perceiving the importance of applying these tools of decision making, the researcher used descriptive and analytical statistics, such as one sample T-test and one way ANOVA.In this study the researcher has found that Jordanian banks use traditional management accounting; they don't use strategic management accounting and its tools.It is recommended that Jordanian banks train their employees in using strategic management accounting tools, that are based on the findings of this study to improve overall strategic performance.

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“…Therefore, SMA practitioners need to support the formulation of business strategies and competitive advantage (R. Roslender, S. Hart, 1998). It indicates that management accountants are required not only to provide information (Hoffjan & Wompener, 2006) but also to be able to communicate strategies derived from analytical results that cooperative management can use. Thus, SMA practitioners must be able to produce the required information (Lord, 1996) that can significantly contribute more accurate, precise, and fast information (Apak, Erol, Elagöz, & Atmaca, 2012).…”

Section: Introductionmentioning

confidence: 99%

Wacika for Optimizing the Balanced Utility of Strategic Management Accounting

Susilawati¹,

Ludigdo²,

Irianto³

et al. 2019

IJABS

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This study aims to examine wacika, the words of wisdom based on dharma, i.e. truth and virtues, used as a conceptual framework for Strategic Management Accounting (SMA). This postmodern qualitative research uses wacika as its instrument of analysis, focusing on guidelines for SMA according to local content. The analysis was conducted by comparing wacika values with the field data filtered through reflections. The results indicate that there are six wacika concepts found in the wacika-based SMA conceptual framework, which has three levels. The first level, the tattwa, is objectives, which contains one concept. The second level, the susila, contains two concepts of assumptions and two concepts of principles. The third level, the upacara, is the characteristics of information, containing one concept. This wacika-based framework provides a basis for practitioners to provide, communicate, and literate useful information to the management and provide both material and non-material benefits and positive energy.

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Comparative Analysis of Strategic Management Accounting in German- and English-Language General Management Accounting Textbooks

Cited by 34 publications

References 18 publications

Management control in multinational companies: a systematic literature review

Management control in multinational companies: a systematic literature review

The Extent of Applying Strategic Management Accounting Tools in Jordanian Banks

Wacika for Optimizing the Balanced Utility of Strategic Management Accounting

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