European Business Schools Librarian's Group

Les Cahiers de Recherche,
HEC Paris

No 1081: Revisiting 30 Years of SMA Literature: What Can We Say, Think and Do?

VĂ©ronique Malleret () 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

JEL-codes: M19; M40

37 pages, February 6, 2015

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