What Is Strategic Management Accounting?
Introduction—The Importance of Strategic Management Accounting
Globalization, digitization, and increased competition continue to increase the competitiveness of the business landscape as well as the pace of changes. Organizations in virtually every industry, and specifically the management teams at said organizations, are under scrutiny from an increasingly broad set of interested parties. Shareholders, activist investors, environmental groups, and other interested external stakeholders require information and quantitative data in order to evaluate organizational performance. In order to satisfy these requirements, it is important that management professionals assess and review the appropriate ...
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