lnu.sePublications
Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Towards strategic inter-organisational management accounting.
Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics. Ekonomistyrning.
Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics. Ekonomistyrning.
2007 (English)Conference paper, Published paper (Refereed)
Abstract [en]

We argue that strategic management accounting (SMA) and inter-organisational management accounting (IOMA) have developed management accounting (MA) in two dimensions. In previous theory these concepts are rather vague and they are mainly treated independently. A concept analysis focused on attributes for SMA and IOMA is performed. Similarities and differences in earlier writings are identified. The analysis shows that SMA is an academic, theory-based conceptualisation with weak practical application. The opposite is valid for IOMA. SMA is strategy- and competitor-oriented, while IOMA is measurement- and supplier-oriented. We suggest an integration of the two. With strategic inter-organisational management accounting (SIOMA) a combination of the advantages of SMA and IOMA is achieved. We suggest using SIOMA as a conceptual tool, when an enterprise attempts to improve its competitiveness.

Place, publisher, year, edition, pages
2007. p. 20-
Keywords [en]
Strategic, inter-organisational, management accounting, theory analysis, theory development, integration.
Research subject
Economy, Ekonomistyrning
Identifiers
URN: urn:nbn:se:vxu:diva-3114OAI: oai:DiVA.org:vxu-3114DiVA, id: diva2:203070
Available from: 2008-01-07 Created: 2008-01-07 Last updated: 2010-03-09Bibliographically approved

Open Access in DiVA

No full text in DiVA

Authority records BETA

Andersson, GöranLarsson, Rolf

Search in DiVA

By author/editor
Andersson, GöranLarsson, Rolf
By organisation
School of Management and Economics

Search outside of DiVA

GoogleGoogle Scholar

urn-nbn

Altmetric score

urn-nbn
Total: 574 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf