Benchmarking the incidence of strategic management accounting in Slovenia

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Title Benchmarking the incidence of strategic management accounting in Slovenia
Author Cadez, Simon; Guilding, Christopher John
Journal Name Journal of Accounting & Organizational Change
Editor Professor Zahirul Hoque
Year Published 2007
Place of publication United Kingdom
Publisher Emerald
Abstract Purpose – To benchmark the degree to which companies in Slovenia, a country that has experienced success in its transition to a market economy, apply strategic management accounting (SMA) techniques. Design/methodology/approach – Survey data collected in Slovenia has been benchmarked to survey data collected in similarly sized Australian companies. Findings – For the Slovenian sample, while none of the techniques investigated are applied extensively, it has been found that competitor focused SMA techniques are the most popular. A group of SMA techniques that have a costing orientation are applied more extensively in Slovenian companies than in the Australian benchmark sample. It has also been found that some techniques that have a relatively high popularity ranking in one country, rank relatively lowly in the other country. Research limitations/implications – In addition to the generally accepted limitations of survey research, it should be noted that there is no definitive listing of SMA techniques and debate concerning this matter can be expected to continue. A further shortcoming is evident in the cross-country comparison aspect of this study, as a disappointingly small number of Australian financial controllers committed themselves to participating in the study. Practical implications – It appears likely that systematic differences between the economies and culture of countries contribute to differential use of SMA. This highlights the importance of management considering economic and commercial context when designing management accounting systems. Originality/value – Despite considerable normative commentary, there is still a paucity of empirical research concerned with SMA. A particularly significant facet of this study concerns its extension of our appreciation of SMA application in a novel international context.
Peer Reviewed Yes
Published Yes
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Copyright Statement Copyright 2007 Emerald. This is the author-manuscript version of this paper. Reproduced in accordance with the copyright policy of the publisher. Please refer to the journal's website for access to the definitive, published version.
Volume 3
Issue Number 2
Page from 126
Page to 146
ISSN 1832-5912
Date Accessioned 2007-11-29
Language en_AU
Research Centre Griffith Institute For Tourism
Faculty Griffith Business School
Subject PRE2009-Management Accounting
Publication Type Journal Articles (Refereed Article)
Publication Type Code c1

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