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File: Strategic Management Accounting Pdf 86059 | Nixon Burns (mar)
ore open research exeter title the paradox of strategic management accounting authors burns john nixon bill journal management accounting research deposited in ore 08 march 2013 this version available at ...

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            ORE Open Research Exeter
            TITLE
            The paradox of strategic management accounting
            AUTHORS
            Burns, John; Nixon, Bill
            JOURNAL
            Management Accounting Research
            DEPOSITED IN ORE
            08 March 2013
                    This version available at
                    http://hdl.handle.net/10036/4447
            COPYRIGHT AND REUSE
            Open Research Exeter makes this work available in accordance with publisher policies.
            A NOTE ON VERSIONS
            The version presented here may differ from the published version. If citing, you are advised to consult the published version for pagination, volume/issue and date of
            publication
                                   The Paradox of Strategic Management Accounting  
        
                           
                       Bill Nixon 
       Emeritus Professor, University of Dundee, 1 Perth Road, Dundee, DD1 4HN, United 
                Kingdom, email: w.a.j.nixon@dundee.ac.uk 
                           
                         and 
        
                      John Burns * ^  
       Professor of Management & Accountancy, University of Exeter, Business School, 
         Streatham Court, Rennes Drive, Exeter, EX4 3PU, United Kingdom, email: 
                    j.e.burns@exeter.ac.uk 
        
        
       * Corresponding author 
       ^ John Burns is also (part-time) visiting Professor at WHU Otto Beisheim School of 
       Management (Germany) and the Centre for Empirical Research on Organizational 
       Control, Örebro University (Sweden) 
        
        
       Acknowledgement 
       The authors would like to thank the Chartered Institute of Management Accountants 
       (CIMA) and the University of Exeter (Business School) for funding our research. 
                         1 
        
        
        
       Abstract 
           The evidence that strategic management accounting (SMA) techniques have not 
       been adopted widely and that developments in the SMA literature seem to have 
       languished may be consistent with the relatively short lifecycle  of  most  strategic 
       management (SM) tools and many concepts. Nevertheless, there is an inherent 
       contradiction between the apparent decline of SMA and the sustained growth in the 
       number of concepts, models, tools, theoretical perspectives, disciplines, academic 
       and professional journals and consultancy practices that populate the SM domain. 
          This paradox of SMA is explored in the context of the evolution of the SM literature, 
       SMA practice, as exemplified by two recent case studies, and the cognate literatures 
       of management control, performance measurement and knowledge management. It 
       transpires that the SMA literature is based in large part on a narrow, first-era, view of 
       the SM literature that reached maturity with Michael Porter’s industry analysis model 
       and generic competitive strategies. 
           The  second  era  of  SM  that  began  in  1977  with  a  move  to  a  more  internal, 
       resource-based  view  of  the  firm  and  competitive  advantage  has  been  mostly 
       neglected by the extant SMA literature. However, to judge from the small number of 
       published  case  studies,  SMA  practices  are  developing  in  line  with  their  strategy 
       formulation and organisational processes. The links among the bundle of techniques 
       that are usually included in SMA and between SMA and cognate literatures need to 
       be integrated into a coherent, cohesive framework to complement SM. 
        
        
                         2 
        
       Keywords  
       Strategic Management Accounting, Strategic Management, New Product Design and 
       Development, Performance Measurement, Knowledge Management, Management 
       Control, Resource-Based View, Strategy-as-Practice, Complementarities 
        
        
        
        
        
        
        
        
        
        
        
        
        
        
        
        
        
        
                         3 
        
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...Ore open research exeter title the paradox of strategic management accounting authors burns john nixon bill journal deposited in march this version available at http hdl handle net copyright and reuse makes work accordance with publisher policies a note on versions presented here may dier from published if citing you are advised to consult for pagination volume issue date publication emeritus professor university dundee perth road dd hn united kingdom email w j ac uk accountancy business school streatham court rennes drive ex pu e corresponding author is also part time visiting whu otto beisheim germany centre empirical organizational control orebro sweden acknowledgement would like thank chartered institute accountants cima funding our abstract evidence that sma techniques have not been adopted widely developments literature seem languished be consistent relatively short lifecycle most sm tools many concepts nevertheless there an inherent contradiction between apparent decline sustain...

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