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 and Ladislav ŠIŠKA

Basic information

Original name

Adoption of Strategic Management Accounting Techniques in Czech and Slovak Companies

Authors

BOUČKOVÁ, Markéta (203 Czech Republic) and Ladislav ŠIŠKA (203 Czech Republic, guarantor, belonging to the institution)

Edition

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

Publisher

Springer

Other information

Language

English

Type of outcome

Stať ve sborníku

Field of Study

50600 5.6 Political science

Country of publisher

Switzerland

Confidentiality degree

není předmětem státního či obchodního tajemství

Publication form

printed version "print"

RIV identification code

RIV/00216224:14560/17:00096171

Organization unit

Faculty of Economics and Administration

ISBN

978-3-319-49558-3

ISSN

DOI

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

UT WoS

000416113500051

Keywords in English

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

Abstract

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 and 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. 1st ed. Cham: Springer, 2017, p. 559-569. ISBN 978-3-319-49558-3. Available from: 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 and 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}. 1st ed. Cham: Springer, 2017, p.~559-569. ISBN~978-3-319-49558-3. Available from: https://dx.doi.org/10.1007/978-3-319-49559-0\_{}51.

Detailed Information on Publication Record