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@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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