دانلود مقاله ترجمه شده انتخاب های استراتژیک: سیستم حسابداری مدیریت

Abstract

While  the  popularity  of  strategic  management  accounting  (SMA)  has  been  growing  over  the  last decade, there is still not an extensive literature, which directly addresses the relationship between management  accounting system and  strategy.  The  Management  Accounting  Research  (MAR) constructed a special issue on SMA and concluded that (1) there were less than 20 key articles on this  subject  in the mainstream  academic  journals;  (2)  there was a  lack  of comprehensive conceptual framework for SMA; and (3) there was limited empirical evidence. To explore this and related  issues,  a  study  of  the  relative  significance  of  the  use  of  cost  information  for  strategic considerations in relation to two levels of competitive analysis-corporate competitive intelligent information,  and  business  competitive  intelligent  information-was  undertaken. The findings of the  study relate  managers’ perceptions  of  two  dimensions  of  their  environmental changes (stability  and certainty)  to  the  two  levels  of  competitive  analysis.  In  order  to  gain  a  wider understanding of this relationship, a random sample of 110largeSaudi companies were selected and data collected from senior managers. The results showed that (1) the perceptions of managers differ between their environmental certainty and stability; (2) the relative significance accorded to business  competitive  intelligent  information was positively  associated  with  rising instability;  (3) the use of corporate competitive intelligent information was a common practice. An interpretation of the results is that market instability stimulates strategic movement and cost information is being used  in  management  thinking  to  support  strategic  development  in  meeting  competitive  pressures and in restructuring and reconfiguration of business strategy