Keywords
management accounting
strategic management accounting
change
accounting information systems
strategic management accounting
change
accounting information systems
How to Cite
An Approach to the Strategic Management Accounting: A Look at its Evolution and Validity. (2018). Cuadernos De Contabilidad, 18(46). https://doi.org/10.11144/Javeriana.cc18-46.acge
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Abstract
This study aims to provide an approach to the state-of-the-art in management accounting, putting special emphasis on the position of the strategic management accounting. According to it, this work focuses on multiple techniques, processes and tools supporting the development of the management accounting in the professional practice. According to this overview, the design of this study is based on a qualitatie approach with a descriptive intent. Therefore, the work is developed using the technique of scientific literature review. Consequently, the exegesis proposed herein includes research agendas designed to analyze specialized journals as well as documents from different accounting institutions and assocaitions that show their professional perspectives. This way, the obtained results identify the essential functions in the management accounting, which are those related to cost management and control, based on a performance evaluation and tools. It is worth mentioning that these functions have been dealt with historically both in the scholarly texts and in the professional practice. However, statements by some professional associations also allow to confirm that they are open to consider other aspects related to themes addressed in other disciplines. In this scenery they are resorting to the management of big data and the supply of risk-related information, which provides us with inputs to reflect about the validity of the strategic management accounting role as a discipline.
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American Accounting Association. (1972). Report of the committee on courses in managerial accounting. Accounting Review, 47(4), 1-13.
American Accounting Association. (1974). Report of the committee on concepts and Standards—Internal planning and control. Accounting Review, 49(Suplement), 83.
Asociación Española de Contabilidad y Administración de Empresas. (1990). La Contabilidad de Gestión como instrumento de control. (Principios de Contabilidad de Gestión. Documento número 2[marzo], pp. 57-58). Recuperado de http://aeca.es/old/pub/documentos/pg2.htm
Baxter, J. y Chua, W. F. (2006). A management accountant from “down-under”: The research of professor bill birkett (1940-2004). Management Accounting Research, 17(1), 1-10.
Bhimani, A. y Langfield-Smith, K. (2007). Structure, formality and the importance of financial and non-financial information in strategy development and implementation. Management Accounting Research, 18(1), 3-31.
Birnberg, J. G. (2009). The case for post-modern management accounting: Thinking outside the box. Journal of Management Accounting Research, 21(1), 3-18.
Bisbe, J. y Otley, D. (2004). The effects of the interactive use of management control systems on product innovation. Accounting, Organizations and Society, 29(8), 709-737.
Bjøornenak, T. y Olson, O. (1999). Unbundling management accounting innovations. Management Accounting Research, 10(4), 325-338.
Blanco, M. y Martínez, R. (2010). Una aproximación a la contabilidad y los contables de gestión a partir de las páginas web de sus asociaciones profesionales. Contaduría Universidad de Antioquia, (56), 227-248.
Bromwich, M. (1990). The case for strategic management accounting: The role of accounting information for strategy in competitive markets. Accounting, Organizations and Society, 15(1-2), 27-46.
Bromwich, M. y Scapens, R. W. (2016). Management accounting research: 25 years on. Management Accounting Research, 31(June 2016), 1-9.
Cadez, S. y Guilding, C. (2008). An exploratory investigation of an integrated contingency model of strategic management accounting. Accounting, Organizations and Society, 33(7), 836-863.
Chartered Institute of Management Accountants. (2002). Latest trends in corporate performance measurement. Technical Briefing: Developing and Promoting Strategy. Recuperado de www.cimaglobal.com
Chenhall, R. H. (2003). Management control systems design within its organizational context: Findings from contingency-based research and directions for the future. Accounting, Organizations and Society, 28(2-3), 127-168.
Duh, R., J. Z. Xiao y C. W. Chow (2008). An overview and assessment of contemporary management accounting research in China. Journal of Management Accounting Research, 20(Special Issue), 129-164.
Edwards, K. A. y Emmanuel, C. R. (1990). Diverging views on the boundaries of management accounting. Management Accounting Research, 1(1), 51-63.
Elbashir, M. Z., Collier, P. A. y Sutton, S. G. (2011). The role of organizational absorptive capacity in strategic use of business intelligence to support integrated management control systems. Accounting Review, 86(1), 155-184.
Franco-Santos, M., Lucianetti, L. y Bourne, M. (2012). Contemporary performance measurement systems: A review of their consequences and a framework for research. Management Accounting Research, 23(2), 79-119.
Henri, J. (2006). Organizational culture and performance measurement systems. Accounting, Organizations and Society, 31(1), 77-103.
Hesford, J. W., Lee, S. S., Van der Stede, W. y Young S. M. (2007). Management accounting: A bibliographic study. En C. S. Chapman, A. Hopwood y M. D. Shields (eds.), Handbook of Management Accounting Research (pp. 3-26). Oxford-Bristol-East Lasing: Elsevier.
Hopper, T. y Bui, B. (2016). Has management accounting research been critical? Management Accounting Research, 31(June 2016), 10-30.
Institute of Chartered Accountants in England and Wales. (2011). Reporting business risks: Meeting expectations information for better markets initiative. Londres: Financial Reporting Faculty-Global Accounting Allaiance. Recuperado de https://www.icaew.com/-/media/corporate/files/technical/financial-reporting/information-for-better-markets/ifbm/rbr-final.ashx
Institute of Management Accountants. (2008). Practice of management accounting: Definition of management accounting. En Statements on Management Accounting (SMA).
International Federation of Accountants. (1998). Management Accounting Concepts. New York: IFAC.
International Federation of Accountants. (2008). Financial reporting supply chain: Current perspectives and directions. Recuperado de https://www.ifac.org/publications-resources/financial-reporting-supply-chain-current-perspectives-and-directions
Ittner, C. D., Larcker, D. F. y Randall, T. (2003). Performance implications of strategic performance measurement in financial services firms. Accounting, Organizations and Society, 28(7-8), 715-741.
Ittner, C. D. y Larcker, D. F. (2001). Assessing empirical research in managerial accounting: A value-based management perspective. Journal of Accounting and Economics, 32(1), 349-410.
Johnson, H. T. y Kaplan, R. S. (1991). Relevance lost: The rise and fall of management accounting. Boston: Harvard Business School Press.
Juras, A. (2014). Strategic management accounting – What is the current state of the concept? Economy Transdisciplinarity Cognition, 17(2), 76.
Lachmann, M., Trapp, I. y Trapp, R. (2017). Diversity and validity in positivist management accounting research—A longitudinal perspective over four decades. Management Accounting Research, 34(March 2017), 42-58.
Langfield-Smith, K. (2008). Strategic management accounting: How far have we come in 25 years? Accounting, Auditing & Accountability Journal, 21(2), 204-228.
Lillis, A. M. y Veen-Dirks, P. (2008). Performance measurement system design in joint strategy settings. Journal of Management Accounting Research, 20(1), 25-57.
Lindquist, T. M. y Smith, G. (2009). Journal of Management Accounting Research: Content and citation analysis of the first 20 years. Journal of Management Accounting Research, 21(1), 249-292.
Luft, J. y Shields, M. D. (2003). Mapping management accounting: Graphics and guidelines for theory-consistent empirical research. Accounting, Organizations and Society, 28(2-3), 169-249.
Malina, M. A. y Selto, F. H. (2001). Communicating and controlling strategy: An empirical study of the effectiveness of the balanced scorecard. Journal of Management Accounting Research, 13(1), 47-90.
Mensah, Y. M., Hwang, N. R. y Wu, D. (2004). Does managerial accounting research contribute to related disciplines? An examination using citation analysis. Journal of Management Accounting Research, 16(1), 163-181.
Naranjo-Gil, D. y Hartmann, F. (2007). Management accounting systems, top management team heterogeneity and strategic change. Accounting, Organizations and Society, 32(7-8), 735-756.
Ponce, V. P. y Colomina, C. I. M. (2016). ¿La investigación española en Contabilidad de Gestión está alejada de la práctica profesional? La opinión académica. Revista de Contabilidad, 19(1), 45-54.
Salgado-Castillo, J. A. (2011). Tendencias de investigación en contabilidad de gestión en Iberoamérica (1998-2008). Cuadernos de Contabilidad, 12(30), 273-305.
Salgado-Castillo, J. A. (2014). Tendencias en contabilidad de gestión: una mirada a su evolución (finales del siglo XIX y siglo XX). Cuadernos de Contabilidad, 15(39), 787-805.
Scapens, R. W. y Bromwich, M. (2001). Editorial. Management Accounting Research, 12(1), 1-1.
Shields, M. D. (1997). Research in management accounting by North Americans in the 1990s. Journal of Management Accounting Research, (9), 3-61.
Simmonds, K. (1981). Strategic management accounting. Management Accounting, 59(4), 26-29.
Wagenhofer, A. (2006). Management accounting research in German-speaking countries. Journal of Management Accounting Research, 18(1), 1-19.
Weißenberger, B. E. y Angelkort, H. (2011). Integration of financial and management accounting systems: The mediating influence of a consistent financial language on controllership effectiveness. Management Accounting Research, 22(3), 160-180.
Widener, S. K. (2007). An empirical analysis of the levers of control framework. Accounting, Organizations and Society, 32(7-8), 757-788.
American Accounting Association. (1972). Report of the committee on courses in managerial accounting. Accounting Review, 47(4), 1-13.
American Accounting Association. (1974). Report of the committee on concepts and Standards—Internal planning and control. Accounting Review, 49(Suplement), 83.
Asociación Española de Contabilidad y Administración de Empresas. (1990). La Contabilidad de Gestión como instrumento de control. (Principios de Contabilidad de Gestión. Documento número 2[marzo], pp. 57-58). Recuperado de http://aeca.es/old/pub/documentos/pg2.htm
Baxter, J. y Chua, W. F. (2006). A management accountant from “down-under”: The research of professor bill birkett (1940-2004). Management Accounting Research, 17(1), 1-10.
Bhimani, A. y Langfield-Smith, K. (2007). Structure, formality and the importance of financial and non-financial information in strategy development and implementation. Management Accounting Research, 18(1), 3-31.
Birnberg, J. G. (2009). The case for post-modern management accounting: Thinking outside the box. Journal of Management Accounting Research, 21(1), 3-18.
Bisbe, J. y Otley, D. (2004). The effects of the interactive use of management control systems on product innovation. Accounting, Organizations and Society, 29(8), 709-737.
Bjøornenak, T. y Olson, O. (1999). Unbundling management accounting innovations. Management Accounting Research, 10(4), 325-338.
Blanco, M. y Martínez, R. (2010). Una aproximación a la contabilidad y los contables de gestión a partir de las páginas web de sus asociaciones profesionales. Contaduría Universidad de Antioquia, (56), 227-248.
Bromwich, M. (1990). The case for strategic management accounting: The role of accounting information for strategy in competitive markets. Accounting, Organizations and Society, 15(1-2), 27-46.
Bromwich, M. y Scapens, R. W. (2016). Management accounting research: 25 years on. Management Accounting Research, 31(June 2016), 1-9.
Cadez, S. y Guilding, C. (2008). An exploratory investigation of an integrated contingency model of strategic management accounting. Accounting, Organizations and Society, 33(7), 836-863.
Chartered Institute of Management Accountants. (2002). Latest trends in corporate performance measurement. Technical Briefing: Developing and Promoting Strategy. Recuperado de www.cimaglobal.com
Chenhall, R. H. (2003). Management control systems design within its organizational context: Findings from contingency-based research and directions for the future. Accounting, Organizations and Society, 28(2-3), 127-168.
Duh, R., J. Z. Xiao y C. W. Chow (2008). An overview and assessment of contemporary management accounting research in China. Journal of Management Accounting Research, 20(Special Issue), 129-164.
Edwards, K. A. y Emmanuel, C. R. (1990). Diverging views on the boundaries of management accounting. Management Accounting Research, 1(1), 51-63.
Elbashir, M. Z., Collier, P. A. y Sutton, S. G. (2011). The role of organizational absorptive capacity in strategic use of business intelligence to support integrated management control systems. Accounting Review, 86(1), 155-184.
Franco-Santos, M., Lucianetti, L. y Bourne, M. (2012). Contemporary performance measurement systems: A review of their consequences and a framework for research. Management Accounting Research, 23(2), 79-119.
Henri, J. (2006). Organizational culture and performance measurement systems. Accounting, Organizations and Society, 31(1), 77-103.
Hesford, J. W., Lee, S. S., Van der Stede, W. y Young S. M. (2007). Management accounting: A bibliographic study. En C. S. Chapman, A. Hopwood y M. D. Shields (eds.), Handbook of Management Accounting Research (pp. 3-26). Oxford-Bristol-East Lasing: Elsevier.
Hopper, T. y Bui, B. (2016). Has management accounting research been critical? Management Accounting Research, 31(June 2016), 10-30.
Institute of Chartered Accountants in England and Wales. (2011). Reporting business risks: Meeting expectations information for better markets initiative. Londres: Financial Reporting Faculty-Global Accounting Allaiance. Recuperado de https://www.icaew.com/-/media/corporate/files/technical/financial-reporting/information-for-better-markets/ifbm/rbr-final.ashx
Institute of Management Accountants. (2008). Practice of management accounting: Definition of management accounting. En Statements on Management Accounting (SMA).
International Federation of Accountants. (1998). Management Accounting Concepts. New York: IFAC.
International Federation of Accountants. (2008). Financial reporting supply chain: Current perspectives and directions. Recuperado de https://www.ifac.org/publications-resources/financial-reporting-supply-chain-current-perspectives-and-directions
Ittner, C. D., Larcker, D. F. y Randall, T. (2003). Performance implications of strategic performance measurement in financial services firms. Accounting, Organizations and Society, 28(7-8), 715-741.
Ittner, C. D. y Larcker, D. F. (2001). Assessing empirical research in managerial accounting: A value-based management perspective. Journal of Accounting and Economics, 32(1), 349-410.
Johnson, H. T. y Kaplan, R. S. (1991). Relevance lost: The rise and fall of management accounting. Boston: Harvard Business School Press.
Juras, A. (2014). Strategic management accounting – What is the current state of the concept? Economy Transdisciplinarity Cognition, 17(2), 76.
Lachmann, M., Trapp, I. y Trapp, R. (2017). Diversity and validity in positivist management accounting research—A longitudinal perspective over four decades. Management Accounting Research, 34(March 2017), 42-58.
Langfield-Smith, K. (2008). Strategic management accounting: How far have we come in 25 years? Accounting, Auditing & Accountability Journal, 21(2), 204-228.
Lillis, A. M. y Veen-Dirks, P. (2008). Performance measurement system design in joint strategy settings. Journal of Management Accounting Research, 20(1), 25-57.
Lindquist, T. M. y Smith, G. (2009). Journal of Management Accounting Research: Content and citation analysis of the first 20 years. Journal of Management Accounting Research, 21(1), 249-292.
Luft, J. y Shields, M. D. (2003). Mapping management accounting: Graphics and guidelines for theory-consistent empirical research. Accounting, Organizations and Society, 28(2-3), 169-249.
Malina, M. A. y Selto, F. H. (2001). Communicating and controlling strategy: An empirical study of the effectiveness of the balanced scorecard. Journal of Management Accounting Research, 13(1), 47-90.
Mensah, Y. M., Hwang, N. R. y Wu, D. (2004). Does managerial accounting research contribute to related disciplines? An examination using citation analysis. Journal of Management Accounting Research, 16(1), 163-181.
Naranjo-Gil, D. y Hartmann, F. (2007). Management accounting systems, top management team heterogeneity and strategic change. Accounting, Organizations and Society, 32(7-8), 735-756.
Ponce, V. P. y Colomina, C. I. M. (2016). ¿La investigación española en Contabilidad de Gestión está alejada de la práctica profesional? La opinión académica. Revista de Contabilidad, 19(1), 45-54.
Salgado-Castillo, J. A. (2011). Tendencias de investigación en contabilidad de gestión en Iberoamérica (1998-2008). Cuadernos de Contabilidad, 12(30), 273-305.
Salgado-Castillo, J. A. (2014). Tendencias en contabilidad de gestión: una mirada a su evolución (finales del siglo XIX y siglo XX). Cuadernos de Contabilidad, 15(39), 787-805.
Scapens, R. W. y Bromwich, M. (2001). Editorial. Management Accounting Research, 12(1), 1-1.
Shields, M. D. (1997). Research in management accounting by North Americans in the 1990s. Journal of Management Accounting Research, (9), 3-61.
Simmonds, K. (1981). Strategic management accounting. Management Accounting, 59(4), 26-29.
Wagenhofer, A. (2006). Management accounting research in German-speaking countries. Journal of Management Accounting Research, 18(1), 1-19.
Weißenberger, B. E. y Angelkort, H. (2011). Integration of financial and management accounting systems: The mediating influence of a consistent financial language on controllership effectiveness. Management Accounting Research, 22(3), 160-180.
Widener, S. K. (2007). An empirical analysis of the levers of control framework. Accounting, Organizations and Society, 32(7-8), 757-788.
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