Adoption of Strategic Management Accounting Techniques in Czech
and Slovak Companies

D 2017

Adoption of Strategic Management Accounting Techniques in Czech and Slovak Companies

BOUČKOVÁ, Markéta a Ladislav ŠIŠKA

Základní údaje

Originální název

Adoption of Strategic Management Accounting Techniques in Czech and Slovak Companies

Autoři

BOUČKOVÁ, Markéta (203 Česká republika) a Ladislav ŠIŠKA (203 Česká republika, garant, domácí)

Vydání

1. vyd. Cham, New Trends in Finance and Accounting: Proceedings of the 17th Annual Conference on Finance and Accounting, od s. 559-569, 11 s. 2017

Nakladatel

Springer

Další údaje

Jazyk

angličtina

Typ výsledku

Stať ve sborníku

Obor

50600 5.6 Political science

Stát vydavatele

Švýcarsko

Utajení

není předmětem státního či obchodního tajemství

Forma vydání

tištěná verze "print"

Kód RIV

RIV/00216224:14560/17:00096171

Organizační jednotka

Ekonomicko-správní fakulta

ISBN

978-3-319-49558-3

ISSN

DOI

http://dx.doi.org/10.1007/978-3-319-49559-0_51

UT WoS

000416113500051

Klíčová slova anglicky

Strategic Management Accounting; Management Accounting Techniques; Customer Focus; Competitor Focus

Příznaky

Mezinárodní význam, Recenzováno

Změněno: 31. 5. 2022 14:37, RNDr. Pavel Šmerk, Ph.D.

Anotace

V originále

The purpose of this paper is to classify strategic management accounting (SMA) techniques. More specifically, two objectives were stated: (1) to derive a classi-fication of SMA theoretically and then (2) to verify such classification empiri-cally. To achieve these objectives, our study deploys literature review and empir-ical survey. Convenience sample of 99 profit seeking companies domiciled in the Czech Republic and Slovak Republic was analyzed by means of descriptive sta-tistics and principal component analysis. The latter method identified three broader categories of SMA techniques: Internally focused; Competitor focused; Stakeholder focused SMA techniques. Such findings only partly correspond to the theoretically derived classification that enumerates five broader categories, which were identified in SMA literature: Product accounting; Process account-ing; Customer accounting; Competitor accounting; Performance measurement. The comparison of both classifications reveals that respondents perceived inter-nally focused groups of SMA techniques similarly and did not differentiate among them. Further detailed analysis also shows influence of some control var-iables such as industry, size of the respondent's company or differences between independent enterprises and subsidiaries/parent companies.

Citovat

BOUČKOVÁ, Markéta a Ladislav ŠIŠKA. Adoption of Strategic Management Accounting Techniques in Czech and Slovak Companies. In Procházka. New Trends in Finance and Accounting: Proceedings of the 17th Annual Conference on Finance and Accounting. 1. vyd. Cham: Springer, 2017, s. 559-569. ISBN 978-3-319-49558-3. Dostupné z: https://dx.doi.org/10.1007/978-3-319-49559-0_51.

@inproceedings{1372811,
   author = {Boučková, Markéta and Šiška, Ladislav},
   address = {Cham},
   booktitle = {New Trends in Finance and Accounting: Proceedings of the 17th Annual Conference on Finance and Accounting},
   doi = {http://dx.doi.org/10.1007/978-3-319-49559-0_51},
   edition = {1.},
   editor = {Procházka},
   keywords = {Strategic Management Accounting; Management Accounting Techniques; Customer Focus; Competitor Focus},
   howpublished = {tištěná verze "print"},
   language = {eng},
   location = {Cham},
   isbn = {978-3-319-49558-3},
   pages = {559-569},
   publisher = {Springer},
   title = {Adoption of Strategic Management Accounting Techniques in Czech and Slovak Companies},
   year = {2017}
}

TY  - JOUR
ID  - 1372811
AU  - Boučková, Markéta - Šiška, Ladislav
PY  - 2017
TI  - Adoption of Strategic Management Accounting Techniques in Czech and Slovak Companies
PB  - Springer
CY  - Cham
SN  - 9783319495583
KW  - Strategic Management Accounting
KW  - Management Accounting Techniques
KW  - Customer Focus
KW  - Competitor Focus
N2  - The purpose of this paper is to classify strategic management accounting (SMA) techniques. More specifically, two objectives were stated: (1) to derive a classi-fication of SMA theoretically and then (2) to verify such classification empiri-cally. To achieve these objectives, our study deploys literature review and empir-ical survey. Convenience sample of 99 profit seeking companies domiciled in the Czech Republic and Slovak Republic was analyzed by means of descriptive sta-tistics and principal component analysis. The latter method identified three broader categories of SMA techniques: Internally focused; Competitor focused; Stakeholder focused SMA techniques. Such findings only partly correspond to the theoretically derived classification that enumerates five broader categories, which were identified in SMA literature: Product accounting; Process account-ing; Customer accounting; Competitor accounting; Performance measurement. The comparison of both classifications reveals that respondents perceived inter-nally focused groups of SMA techniques similarly and did not differentiate among them. Further detailed analysis also shows influence of some control var-iables such as industry, size of the respondent's company or differences between independent enterprises and subsidiaries/parent companies.
ER  -

BOUČKOVÁ, Markéta a Ladislav ŠIŠKA. Adoption of Strategic Management Accounting Techniques in Czech and Slovak Companies. In Procházka. \textit{New Trends in Finance and Accounting: Proceedings of the 17th Annual Conference on Finance and Accounting}. 1. vyd. Cham: Springer, 2017, s.~559-569. ISBN~978-3-319-49558-3. Dostupné z: https://dx.doi.org/10.1007/978-3-319-49559-0\_{}51.

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