Posted: September 14th, 2015

The impact of Strategic Management Accounting techniques on organizations.

Strategic Management Accounting/Strategic Cost Management techniques are not useful for modern day organisations.

DO YOU AGREE?
Requirements:
1. Select 2 Strategic Management Accounting techniques (SMA) from Cadez and
Guilding 2008 (see Table 1p.839)
References:
Cadez, S & Guilding, C 2008, ‘An exploratory investigation of an integrated
contingency model of strategic management accounting’, Accounting,
Organizations and Society, vol. 33, no. 7-8, pp. 836-863.

2. Explain how the techniques you have chosen is either useful or not useful for
modern day organisations. In your essay, you will need to::
a. Discuss challenges facing organisations as they try and compete and
generate value. Note: you may choose to be general or focus on a specific
industry or the public-sector.
b. Provide a brief overview of the SMA techniques you have chosen.
c. Explain how your selected SMA technique helps organisations respond to
the challenges that they face and the limitations of those techniques (if any).

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