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  • 1.
    Strandhag, Jacob
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Holmström, Fredrik
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Strategisk ekonomistyrning för ökat värdeskapande: En enfallsstudie av tillverkningsföretaget Norden Machinery AB2015Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    DISCUSSION Strategic management accounting is categorized by being more externally oriented than the traditional management accounting and was introduced by Simmonds, 1981. But due to the absence of a theoretical connection with strategy, researchers have failed to agree upon a general definition of SMA. The subject has, to this day, been studied theoretically but lacks practical and empirical studies.

    PROBLEM How do the relationships between the organization’s strategic positioning and the strategic management accounting’s set of interorganizational management accounting methods look?

    PURPOSE The study will evaluate the relationship between Norden Machinery AB’s strategic positioning and the strategic management accounting’s set of interorganizational management accounting methods. By evaluating if the relationship presented in the theory is shaped the same in practice, the study will contribute with an empirical focus as well as an evaluation of the relevance of the theory to the SMA research, something that is limited.

    METHOD This study has been carried out with a qualitative research approach. An deductive research approach is used and all the empirical findings have been gathered from the interviews, taken place at the organization chosen for this study. The theoretical material was collected from literature found at the Linnaeus University Library.

    ANALYSIS & CONCLUSION The conducted study at Norden Machinery AB observed their current strategy, to be the most value-creating partner for their customers which is reflected throughout the company’s management accounting. It is expressed in the strategic positioning, management accounting methods as well as in their approach to external actors, where the company seeks a high value creation for the according to Norden Machinery AB most vital external actor, the customer.

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