Strategic Management Accounting & the Path Forward
Strategic management accounting (SMA), which has existed in academic circles and publications for several decades, has recently experienced an increase in both interest and debate due to factors within the profession as well as external ones. The purpose of this writing and analysis is to not simply conduct a review of existing literature in the marketplace, but to also project a path forward for accounting professionals. In the face of such a rapidly evolving and highly competitive business environment, it is important to remember and reiterate the importance of effective and forward-thinking leadership. Organizations, arguably now more than ever before, must be able to quantify and ...
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