Abstract
The study is based on the three central concepts of strategic management accounting, SMA, interorganisational manage¬ment accounting, IOMA, and configuration. There are no generally accepted definitions of these concepts and the theoretical as well as the empirical analyses made have been insufficient. Consequently, a total survey of the theoretical concepts is required, as well as a study of the practical application of these con¬cepts.
Our focus is on how leading companies make decisions about configu-rating value systems. The questions we ask include: What information is gathered and used in the configuration decision? How is the basis of the decision structured and analysed? What is the use and importance of SMA and IOMA? Is it possible to identify mechanisms and patterns in the decision process? How is the configuration process affected by vari-ous inner and outer circumstances? Is it possible to discern different types of configuration decisions and decision processes?
Our focus is on how leading companies make decisions about configu-rating value systems. The questions we ask include: What information is gathered and used in the configuration decision? How is the basis of the decision structured and analysed? What is the use and importance of SMA and IOMA? Is it possible to identify mechanisms and patterns in the decision process? How is the configuration process affected by vari-ous inner and outer circumstances? Is it possible to discern different types of configuration decisions and decision processes?
| Original language | Swedish |
|---|---|
| Place of Publication | Växjö |
| Publisher | Växjö University Press |
| Number of pages | 260 |
| ISBN (Print) | 91-7636-509-3 |
| Publication status | Published - 2006 |
| Externally published | Yes |
Publication series
| Name | Acta Wexionensia |
|---|---|
| Publisher | Växjö University press |
| ISSN (Print) | 1404-4307 |
Subject classification (UKÄ)
- Business Administration