In search of strategic management accounting: theoretical and field study perspectives

Roslender, Robin; Hart, Susan

doi:10.1016/s1044-5005(03)00048-9

Cited by 219 publications

(205 citation statements)

References 47 publications

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“…With the aim of answering the research questions, the authors of this paper conducted an exploratory study (Kaplan, 1986;Roslender and Hart, 2003;Lillis and Mundy, 2005), involving Italian companies that are members of the IIRC Business Network and other companies that have distinguished themselves for having adopted Integrated Reporting. The research method used is the field study.…”

Section: Methodsmentioning

confidence: 99%

Integrated Reporting and Italian Companies: An Empirical Investigation

Paolucci¹,

Cerioni²

2017

IJBM

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Corporate reporting has undergone many changes. One main reason is that stakeholders see their needs change and evolve, thus making it necessary for them to express their various requests for information which, in turn, force companies to rethink their external reporting practices. Recent studies support the position that the traditional annual report does not provide stakeholders with an adequate picture of the assets and the value created by the company. In response to this, Integrated Reporting (IR) has been adopted as a solution capable of providing both a holistic view of a company's ability to create value in a sustainable way and an integrated vision of the company from a financial and a non-financial point of view. Thus, this paper aims to examine the real reasons that have pushed major Italian companies to opt for IR and, especially, to explore the benefits that can now be identified a few years beyond the first publication of an Integrated Report. To investigate this topic, an exploratory field study involving eleven Italian companies was conducted. The methodology relied on a qualitative approach, as it allows researchers to deal with complex "how" questions and, at the same time, offers a wide and complete picture of the phenomenon. The paper gives senior managers an overview of Italian companies that have already developed this new form of information reporting, while providing valuable insights and an understanding of the perceived organizational benefits of implementing IR requirements. The study also contributes to the debate on managerial motives for producing an Integrated Report and how that may affect future decisions. The findings reveal a common thread among all the study participants, summarized by the completeness and transparency of the results. They also highlight an exhaustive list of benefits reported by these companies, which may serve as an incentive for those that have not yet adopted IR.

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Section: Methodsmentioning

confidence: 99%

Integrated Reporting and Italian Companies: An Empirical Investigation

Paolucci¹,

Cerioni²

2017

IJBM

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“…In addition, the economic theories of Lancaster, on product attributes and Baumol, on contestable markets enriched the mix, something that was evident in Bromwich's (1990). (Roslender and Hart, 2003).…”

Section: The Evolution Of Strategic Management Accountingmentioning

confidence: 98%

Evaluate the Relevance of Strategic Management Accounting in the Contemporary Global Organization

Jabbar¹

2017

IOSR JBM

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“…SMA differs from traditional management accounting by focusing on competitors, marketing and future (Bromwich 1990, Guilding et al 2000and Roslender & Hart 2003, whereas, traditional management accounting focuses more on production and history. Competitor accounting (competitive position monitoring, competitor cost assessment and competitor performance appraisal based on published financial statements) and strategic pricing (competitor price reaction, price elasticity) are some famous SMA practices (Guilding et al 2000).…”

Section: Introductionmentioning

confidence: 99%

“…congruence with the traditional management accounting (cf. Guilding et al 2000, Roslender & Hart 2003and Yu-Lee 2002. Target costing starts by analyzing the target price, i.e.…”

Section: Introductionmentioning

confidence: 99%

Strategic pricing Possibilities of Grocery Retailers-An empirical study

Länsiluoto¹,

Back²,

Vanharanta³

2007

IJDAR

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Abstract. The right pricing of products is one of the most important issues concerning the development of companies' financial performance. Prices should be low enough to attract customers and at the same time high enough to cover all the emerged costs and expected profits. This research illustrates how self-organizing maps (SOM) can be used for pricing purposes. We show how changes in a company's pricing policies would affect the company's pricing position. The study illustrates clearly that companies have different possibilities to change their pricing positions. The SOM method is new and can be applied in many different ways through different pricing simulations.

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In search of strategic management accounting: theoretical and field study perspectives

Cited by 219 publications

References 47 publications

Integrated Reporting and Italian Companies: An Empirical Investigation

Integrated Reporting and Italian Companies: An Empirical Investigation

Evaluate the Relevance of Strategic Management Accounting in the Contemporary Global Organization

Strategic pricing Possibilities of Grocery Retailers-An empirical study

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