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...