Strategic Managment Accounting Essay

4366 Words Sep 1st, 2011 18 Pages
Strategic management accounting
|by Mark Lee Inman | |
|01 Nov 1999 | |
|Strategic Management Accounting has been defined as "a form of management accounting in which emphasis is placed on information which|
|relates to factors external to the firm, as well as non-financial information and internally generated information." |
|Back in 1981, Ken Simmonds, probably the pioneer writer on the subject, developed the above definition. He saw it as the collection |
|of management accounting
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|This article will take two approaches. First we will look at how Strategic Management Accounting adopts a different emphasis. |
|Secondly, we will look at areas that need to be the focus of a management accounting view. |
|1 Strategic management

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