tailieunhanh - Strategic Management Accounting and Control

To base an analysis of professionalization in terms of the ‘truth’ or ‘falsehood’ of claims to independence, etc. risks the adoption of an uncritical stance towards the role of professional ideology which is reduced, in this formulation, to a receptacle of ‘false consciousness’ (Larrain, 1979; Thompson, 1984). By suspending the category of truth we can concentrate on the ‘truth-effects’ of ideology expressed through discourse (Foucault, 1981). Instead of simply dismissing ideology as ‘wrong’ , or indeed accepting professional claims at face value, we can explore how it plays a productive role in organizing and legitimising relations. | Strategic Management Accounting and Control Rajiv D. Banker Ashbel Smith Chair in Accounting and Information Management The University of Texas at Dallas Richardson TX 75083-0688 USA Holly H. Johnston Assistant Professor of Accounting Babson College Babson Park MA 02457-0310 USA Abstract This paper discusses the design characteristics management accounting systems should have to be useful for strategic planning and control and provides brief introductions to strategic variance analysis and profit-linked performance measurement models. It shows two multi-period multi-product models Banker Chang and Majumdar 1993 Banker and Johnston 1989 are specified can be related to Porter s 1980 1985 1991 1996 strategy framework and cost and revenue drivers and can be used to support strategic planning control and cost management. 1. Introduction As business environments have become increasingly dynamic and competitive it has become increasingly important for managers to develop coherent internally and logically consistent business strategies and to have tools and models which provide useful information to support strategic decision-making planning and control. In response to these needs there have been many important developments in both management accounting research and practice that focus on the use of accounting data and related information regarding strategy and operations for these purposes. Some of the most important developments in strategic planning and control have been i the balanced scorecard a comprehensive set of performance measures designed to assist managers in implementing competitive strategies and monitoring performance with respect to them see Kaplan and Norton 2000 ii strategic variance prolltability analysis systems which decompose measures of budgeted versus actual net income into variances which managers can relate logically to a firm s or strategic business units SBU s mission and business strategy and therefore use to analyze performance from a .

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