Les Cahiers de Recherche - HEC Paris
Revisiting 30 Years of SMA Literature: What Can We Say, Think and Do?
() and Olivier De La Villarmois
Abstract: This article presents a summary of the Strategic
Management Accounting (SMA) literature. In its first part, the article
shows how authors define SMA (by its characteristics, its practices and
methods) and compares SMA to Strategic Cost Management (SCM). The second
part of the article discusses the empirical research work conducted in the
SMA/SCM field and its main results. The article then questions the
theoretical contribution of the SMA/SCM literature and its limitations
before proposing a framework which relates the concepts of costs, value and
price, and incorporates many of the practices usually connected to SMA.
Keywords: Strategic Management Accounting; Strategic Cost Management; literature review; (follow links to similar papers)
JEL-Codes: M19; M40; (follow links to similar papers)
37 pages, February 6, 2015
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