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학술저널

戰略的 管理會計의 槪念的 基礎

A Conceptual Foundation of Strategic Management Accounting

The term ‘strategic management accounting’ (SMA) has been in the management accounting literature since the early 1980s. Despite many studies on the subject, it seems that there is still no well-defined concept and theoretical framework of SMA. This paper reviews the literature on SMA, and examines the main themes of SMA. The three themes in the literature include competitors using comprehensive accounting informations. value chain analysis for exploitaton of cost reduction opportunities, and strategic position-management accounting systems fit. It is concluded that our knowlege of the conceptual foundations of SMA is limited. providing considerable scope for further research.

Ⅰ. 머리말

Ⅱ. 戰略的 管理會計의 生成過程

Ⅲ. 戰略的 管理會計의 內容

Ⅳ. 戰略的 管理會計의 諸段階

Ⅴ. 맺음말

참고문헌

Abstract

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