Nadiia Pylypiv, Iryna Pіatnychuk


The article is dedicated to learning the essence of the definition of “strategic management accounting” in domestic and foreign literature. Strategic management accounting tools has been studied and identified constraints that affect its choice. The result of the study is that the understanding of strategic management accounting was formed by authors. The tools which are common for both traditional managerial accounting and strategic and the specific tools necessary for efficient implementation of strategic management accounting have been defined.

Keywords: strategic management accounting, definition, tools, strategic management decisions.


Atamas, P. Management accounting, CzNL, 2006.

Golov, S. Management accounting, Libra, 2003.

Bruhanskyy, R. “Construction methods of strategic management accounting in enterprises.” Accounting and Auditing, no. 9, 2014, pp. 27-36.

Shevchuk, V. “Strategic management accounting system promoted as a competitive business strategy.” Journal of National University "Lviv Polytechnic". Management and business in Ukraine, no. 722, 2012, pp. 281-284.

Bromwich, M. “The case for strategic management accounting: the role of accounting information for strategy in competitive markets.” Accounting, Organizations and Society, no. 15 (1), 1990, pp. 27-46.

Cadez, S., and C. Guilding. “An exploratory investigation of an integrated contingency model of strategic management accounting.” Accounting, Organizations and Society, no. 33(7-8), 2008, pp. 836-863.

Cinquini, L., and A.Tenucci. “Strategic management accounting and business strategy: A loose coupling?” Journal of Accounting & Organizational Change, no. 6, 2010, pp. 228-259.

Cuganesan, S., Dunford, R., and I. Palmer. “Strategic management accounting and strategy practices within public sector agency.” Management Accounting Research, no. 23, 2012, pp. 245-260.

Langfield-Smith, K. “Strategic management accounting: how far have we come in 25 years?” Accounting, Auditing and Accountability Journal, no. 21(2), 2008, pp. 204-228.

Ma, Y., and M. Tayles. “On the emergence of strategic management accounting: An institutional perspective.” Accounting and Business Research, no. 39 (5), 2009, pp. 473-495.

Roslender, R., and S. Hart. “In search of strategic management accounting: theoretical and field study perspectives.” Management Accounting Research, no. 14(3), 2003, pp. 255-279.

Shank, J. “Analysing technology investments – from NPV to strategic cost management (SCM).” Management Accounting Research, no. 7(2), 1996, pp. 185-197.

Simmonds, K. “Strategic management accounting.” Management Accounting, no. 59(4), 1981, pp. 26-29.

Ward, K. Strategic Management Accounting, Routledge, 1992.

Drury, K. Management and Cost Accounting, YuNYTY-DANA, 2005.

Ryan, B. Strategic accounting for managers, YuNYTY, 1998.

Juras, A. “Strategic Management Accounting – What Is the Current State of the Concept?” Economy Transdisciplinarity Cognition, vol. 17, issue 2, 2014, рp. 76-83.

“Management Accounting in Support of the Strategic Management Proces.” Certified Institute for Management Accounting: CIMA Executive Summary Report, vol. 11, issue 1, 2005. Cima, Accessed 20 May 2017.

Nixon, B., Burns, J., and Jazayer, M. “The role of management accounting in new product design and development decisions.” CIMA Research Executive Summary, series 9 (1), 2011.

“Management Accounting: Financial information in decision making.” Business Case Studies LLP, Accessed 20 May 2017.

Guilding, C., Cravens, K., and Tayles, M. “An international comparison of strategic management accounting practices.” Management Accounting Research, no. 11, 2000, pp. 113-135.

Fowzia, R. “Strategic management accounting techniques: Relationship with business strategy and strategic effectiveness of manufacturing organizations in Bangladesh.” World Journal of Management, no. 3 (2), 2011, pp. 54-69.

Shah, H., Malik, A., and Malik, M. “Strategic management accounting – A messiah for management accounting?” Australian Journal of Business and Management Research, no. 1 (4), 2011, pp. 1-7.

Bezrukov, N., and Averina, O. “Modern management accounting and its technologies.” System Management. Electronic Scientific Periodical Publicatio, no. 4, 2010, Accessed 20 May 2017.

Savenkov, D. “Management accounting system in strategic management.” Management Accounting, no. 6, 2008, pp. 29-35.

Sokolov, A. “Modern approaches to the organization of the management accounting system.” Vestnik OSU, no. 8, 2006, pp. 288-294.

Shaykan, A. Accounting management in making strategic decisions, KNEU, 2009.

Full Text: PDF
13 :: 2


  • There are currently no refbacks.