Value Creation in Management Accounting and Strategic Management: An Integrated Approach

ISBN-13: 9781848219762 / Angielski / Twarda / 2017 / 184 str.

Satoshi Sugahara; Nabyla Daidj; Sumitaka Ushio

Opis

This book is devoted to an analysis of linkages between management accounting and strategic management. What is management accounting and what strategic role does it play in an organization? Since the 1980s, many changes have occurred and companies have focused more and more their strategy on value creation. Consequently, new strategic directions have emerged especially for managerial accounting. Management accounting and alignment with strategy can improve performance. This book looks at management accounting changes and at the emerging role of management accounting in strategy making. The book appraises how accounting and strategic management closely related could create value for companies operating their activities in a dynamic and unforeseeable business environment.

Spis treści

Part 1. The Evolution of the Concept of Value Creation in Accounting and Strategy (At a Theoretical Level)

1. Value Creation: A Polysemic Concept.

2. Strategy and Management Accounting: Theoretical Background.

Part 2. The Linkages between Accounting and Strategy Practices in Various Environments

3. Management Accounting Practices as Organizational Learning: Continuous Value Creation in a Japanese Company.

4. New Ways to Create Value Integrating Strategic and Accounting Issues in a New Context of Digital Transformation: French Perspectives.

Part 3. The Notion of Value Creation in the Context of Japanese SMEs

5. Value Creation from Voluntary Disclosure by Small– and Medium–Sized Entities.

6. SMEs Value from Voluntary Disclosure: Deductive Quantitative Approach.

7. SMEs Value from Voluntary Disclosure: Inductive Qualitative Approach.