School of Accountancy Discussion Papers
Permanent URI for this collectionhttps://mro.massey.ac.nz/handle/10179/2540
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Item The development of a strategic control framework and its relationship with management accounting(2001) Durden, C. H.Management accounting systems have been criticised for being excessively focused on shortterm performance. As a result long-term strategic direction and goals may have been neglected. To help overcome this problem it has been suggested that organisations should adopt strategic management accounting techniques and management control systems which are orientated towards the achievement of strategic goals. This paper argues that integration with strategic control would significantly enhance the relevance of management accounting systems. In developing such an approach this paper first integrates the salient features of the extant strategic control models in a framework that recognises the needs of the current business environment. And second, it examines how strategic control could be used as the basis for developing management accounting systems that have a stronger strategic focus.Item Strategic accounting: revisiting the agenda(2000) Nyamori, Robert OchokiRapid changes in the external environment of organisations have been accompanied by calls for accountants to change the nature of information they provide, the skills they possess and the role they play in the organisation. The proposed changes, which are encapsulated under the phrase accounting for strategic positioning or strategic management accounting are two pronged. On one hand accountants are required to reposition themselves in the organisation hierarchy where they will be involved in the formulation, implementation and choice of strategies. Accountants are also being urged to adopt a range of techniques whose emphasis is futuristic and external to the firm especially emphasizing the importance of monitoring customers and competitors. A review of the literature has revealed that while considerable effort has been put into the development of rational techniques for proposed use less has gone into whether, how and with what effect the proposed techniques have been implemented in organisations and society. The literature has adopted an uncritical approach to the proposals for a strategic accounting, providing little insight into how the discourse of strategy has come to occupy such a position of centrality in organisations and society with other functions seeking to be branded “strategic”.