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.
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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
Original language English
Type of outcome Proceedings paper
Field of Study 50600 5.6 Political science
Country of publisher Switzerland
Confidentiality degree is not subject to a state or trade secret
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 2198-7246
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
Tags International impact, Reviewed
Changed by Changed by: RNDr. Pavel Šmerk, Ph.D., učo 3880. Changed: 31/5/2022 14:37.
Abstract
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.
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