Стратегическо управленско счетоводство – състояние, проблеми и перспективи
Strategic Management Accounting – Overview of Current Problems and Perspectives
Author(s): Mariya PavlovaSubject(s): Economy, Accounting - Business Administration
Published by: Великотърновски университет „Св. св. Кирил и Методий”
Keywords: Accounting; Strategy; Strategic Management Accounting; Strategic Management; Competitiveness; Strategic Management Accounting Techniques.
Summary/Abstract: Strategic management accounting is considered a fast developing scientific sphere, part of the traditional management accounting. However, recent literature has increasingly criticized various aspects of strategic management accounting. Therefore, the aim of the current work is to identify the reasons behind these critics and propose ways to overcome them.
Journal: Социално-икономически анализи
- Issue Year: 2019
- Issue No: 1
- Page Range: 95-107
- Page Count: 13
- Language: Bosnian