The Experts below are selected from a list of 392097 Experts worldwide ranked by ideXlab platform
Jose Ruiznavarro - One of the best experts on this subject based on the ideXlab platform.
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changes in the intellectual structure of Strategic Management research a bibliometric study of the Strategic Management journal 1980 2000
Strategic Management Journal, 2004Co-Authors: Antonio Rafael Ramosrodriguez, Jose RuiznavarroAbstract:The aim of this paper is to identify the works that have had the greatest impact on Strategic Management research and to analyze the changes that have taken place in the intellectual structure of this discipline. The methodology is based on the bibliometric techniques of citation and co-citation analysis which are applied to all the articles published in the Strategic Management Journal from its first issue in 1980 through 2000. Copyright © 2004 John Wiley & Sons, Ltd.
Susan Hart - One of the best experts on this subject based on the ideXlab platform.
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in search of Strategic Management accounting theoretical and field study perspectives
Management Accounting Research, 2003Co-Authors: Robin Roslender, Susan HartAbstract:Despite being introduced into the literature as a potentially exciting development over twenty years ago, there is still little or no agreement about what constitutes Strategic Management accounting. The term itself is open to a number of interpretations, something that is reflected in the varied nature of the research associated with it. In our view, however, Strategic Management accounting is best understood as a generic approach to accounting for Strategic positioning. It is defined by an attempt to integrate insights from Management accounting and marketing Management within a Strategic Management framework. To date, the attribute costing technique has been the most compelling development within Strategic Management accounting. Its focus on costing the benefits associated with products and their attributes necessitates contributions from both disciplines. The findings of an exploratory field study of practices at the interface between Management accounting and marketing Management affirm Strategic Management accounting's limited impact on practice in the UK. In those cases where interfunctional cooperation is most advanced, there are indications that a new subset of Strategic Management accounting developments may be emerging as accountants and marketers begin to measure the performance of brands.
Andreas Wompener - One of the best experts on this subject based on the ideXlab platform.
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comparative analysis of Strategic Management accounting in german and english language general Management accounting textbooks
Schmalenbach Business Review, 2006Co-Authors: Andreas Hoffjan, Andreas WompenerAbstract:We analyze the handling of Strategic Management accounting in the 20 general Management accounting textbooks that are perceived as most important in German- and in English-speaking countries. Our analysis shows that Strategic Management accounting is not integrated into textbooks within a coherent, consistent framework. However, the survey also shows that these textbooks often use several Strategic Management accounting “subconcepts” which form a set of core concepts of Strategic Management accounting across the language areas. We identify these core concepts and elaborate on striking differences between the coverage of certain concepts in the German- and English-speaking worlds. In general, the German term “controlling” implies a more Strategic emphasis than does its American counterpart, “Management accounting”.
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Comparative Analysis of Strategic Management Accounting in German- and English-Language General Management Accounting Textbooks
Schmalenbach Business Review, 2006Co-Authors: Andreas Hoffjan, Andreas WompenerAbstract:We analyze the handling of Strategic Management accounting in the 20 general Management accounting textbooks that are perceived as most important in German- and in English-speaking countries. Our analysis shows that Strategic Management accounting is not integrated into textbooks within a coherent, consistent framework. However, the survey also shows that these textbooks often use several Strategic Management accounting “subconcepts” which form a set of core concepts of Strategic Management accounting across the language areas. We identify these core concepts and elaborate on striking differences between the coverage of certain concepts in the German- and English-speaking worlds. In general, the German term “controlling” implies a more Strategic emphasis than does its American counterpart, “Management accounting”.
Mike Tayles - One of the best experts on this subject based on the ideXlab platform.
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an international comparison of Strategic Management accounting practices
2000Co-Authors: Christopher John Guilding, Karen S Cravens, Mike TaylesAbstract:Following a consideration of what accounting practices may comprise Strategic Management accounting (SMA), the results of a questionnaire survey investigating the incidence and perceived merit of twelve SMA practices are reported. The survey sample comprises large companies in New Zealand, the United Kingdom and the United States. There is a wide range of application rates for the twelve practices appraised; competitor accounting and Strategic pricing are the most widely-used. Most of the SMA practices appraised are not used widely. However, based on the perceptions of the benefits from adopting such practices, the potential for greater use exists in all countries examined. Cross-country comparisons highlight fairly similar levels of SMA usage. However, when controlling for company size, there is a suggestion that some practices are used relatively more in N.Z. and relatively less in the U.K. and U.S. There appears to be negligible use of the term "Strategic Management accounting" in organizations and practising accountants have a limited appreciation of what the term means. Key Words: Strategic Management accounting; International comparison
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an international comparison of Strategic Management accounting practices
Management Accounting Research, 2000Co-Authors: Christopher John Guilding, Karen S Cravens, Mike TaylesAbstract:Abstract Following a consideration of what accounting practices may comprise Strategic Management accounting (SMA), the results of a questionnaire survey investigating the incidence and perceived merit of 12 SMA practices are reported. The survey sample comprises large companies in New Zealand, the United Kingdom and the United States. There is a wide range of application rates for the 12 practices appraised; competitor accounting and Strategic pricing are the most widely-used. Most of the SMA practices appraised are not widely used. However, based on the perceptions of the benefits from adopting such practices, the potential for greater use exists in all countries examined. Cross-country comparisons highlight fairly similar levels of SMA usage. However, when controlling for company size, there is a suggestion that some practices are used relatively more in N.Z. and relatively less in the U.K. and U.S. There appears to be negligible use of the term `Strategic Management accounting' in organizations and practising accountants have a limited appreciation of what the term means.
Luis Angel Guerrasmartin - One of the best experts on this subject based on the ideXlab platform.
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dynamics of the scientific community network within the Strategic Management field through the Strategic Management journal 1980 2009 the role of cooperation
Scientometrics, 2010Co-Authors: Guillermo Armando Rondapupo, Luis Angel GuerrasmartinAbstract:The paper presents the dynamics of the Strategic Management scientific community network during knowledge creation and dissemination through the Strategic Management Journal from 1980 to 2009. The paper describes the evolution of the participant countries' position within the network structure. We present the different stages that the network goes through, the vertices' transformation into nodes and hubs, and the statistical significance level of cooperation between the country in the core position and the countries in the semi-periphery and periphery positions during their evolution and growth.
