1. Revisiting 30 Years of SMA Literature: What Can We Say, Think and Do?
- Author
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Yves Levant, Olivier de la Villarmois, VVronique Malleret, Lille économie management - UMR 9221 (LEM), Université d'Artois (UA)-Université catholique de Lille (UCL)-Université de Lille-Centre National de la Recherche Scientifique (CNRS), UMR CNRS 8179, Université de Lille, Sciences et Technologies-Centre National de la Recherche Scientifique (CNRS), and HEC Paris Research Paper Series
- Subjects
Value (ethics) ,Engineering ,Management science ,business.industry ,literature review ,05 social sciences ,Strategic Cost Management ,050201 accounting ,SMA ,Empirical research ,0502 economics and business ,JEL: M - Business Administration and Business Economics • Marketing • Accounting • Personnel Economics/M.M1 - Business Administration/M.M1.M19 - Other ,Strategic management accounting ,[SHS.GESTION]Humanities and Social Sciences/Business administration ,business ,Strategic Management Accounting ,Strategic cost management ,050203 business & management - Abstract
This article presents a summary of the Strategic Management Accounting (SMA) literature. In its first part, the article shows how authors define SMA (by its characteristics, its practices and methods) and compares SMA to Strategic Cost Management (SCM). The second part of the article discusses the empirical research work conducted in the SMA/SCM field and its main results. The article then questions the theoretical contribution of the SMA/SCM literature and its limitations before proposing a framework which relates the concepts of costs, value and price, and incorporates many of the practices usually connected to SMA.
- Published
- 2015