Principles of Strategic Management Accounting

Principles of Strategic Management Accounting

Stijn Masschelein

This textbook explains the economic and sociological principles that underpin the use of strategic management accounting practices in organizations. Each chapter of the first part starts with a gentle, conversational introduction to the insights of one strand of academic literature and applies the insights to modern performance measurement and evaluation practices. The following parts apply the principles to specific accounting tools such as the budget, cost accounting, and the balanced scorecard. The textbook can be used in an advanced management accounting undergraduate unit or a postgraduate unit to give students a firm grounding to analyze measurement and evaluation practices in modern organizations. The textbook is meant to be a jumping-off point for students and prepare them to analyze case studies and technical articles on strategic management accounting.

Accounting

University of Western Australia

2024

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