Strategic Management Accounting "What happened to you"

Endraria .


The purpose of this paper is to find out that the concept of Strategic Management Accounting until now does not meet the expectations and do not have a significant influence for supporters, then that becomes the center of attention Strategic Management Accounting is the direction of future research is similar in concept. It is evident from the many writers who called for new research that aims to fill the gaps and empty spaces in the concept and development. Thus, it was concluded that the development of Strategic Management Accounting in konseps can be said to be a paradox only because of the lack of empirical investigation. Through basic research approaches, it is clear that the term Strategic Management Accounting has many different interpretations, depending on the researcher, scientific background, underlying assumptions, and the starting point from which to see it. After thirty years of research and literature that developed the concept of Strategic Management Accounting, even it is still lacking in many areas of development. The concept itself is still unclear that has produced many different conceptual approaches in research and direction, although simple in concept and concept adopted techniques including practice.

Keyword: Strategic Management Accounting, Concepts and Research Directions

Full Text: PDF
Download the IISTE publication guideline!

To list your conference here. Please contact the administrator of this platform.

Paper submission email:

ISSN (Paper)2222-1905 ISSN (Online)2222-2839

Please add our address "" into your email contact list.

This journal follows ISO 9001 management standard and licensed under a Creative Commons Attribution 3.0 License.

Copyright ©