Izvorni znanstveni članak
https://doi.org/10.1080/1331677X.2019.1697719
Use of strategic management accounting techniques by companies in the Czech Republic
Petr Petera
Libuše Šoljaková
Puni tekst: engleski pdf 2.040 Kb
str. 46-67
preuzimanja: 3.212
citiraj
APA 6th Edition
Petera, P. i Šoljaková, L. (2020). Use of strategic management accounting techniques by companies in the Czech Republic. Economic research - Ekonomska istraživanja, 33 (1), 46-67. https://doi.org/10.1080/1331677X.2019.1697719
MLA 8th Edition
Petera, Petr i Libuše Šoljaková. "Use of strategic management accounting techniques by companies in the Czech Republic." Economic research - Ekonomska istraživanja, vol. 33, br. 1, 2020, str. 46-67. https://doi.org/10.1080/1331677X.2019.1697719. Citirano 14.10.2024.
Chicago 17th Edition
Petera, Petr i Libuše Šoljaková. "Use of strategic management accounting techniques by companies in the Czech Republic." Economic research - Ekonomska istraživanja 33, br. 1 (2020): 46-67. https://doi.org/10.1080/1331677X.2019.1697719
Harvard
Petera, P., i Šoljaková, L. (2020). 'Use of strategic management accounting techniques by companies in the Czech Republic', Economic research - Ekonomska istraživanja, 33(1), str. 46-67. https://doi.org/10.1080/1331677X.2019.1697719
Vancouver
Petera P, Šoljaková L. Use of strategic management accounting techniques by companies in the Czech Republic. Economic research - Ekonomska istraživanja [Internet]. 2020 [pristupljeno 14.10.2024.];33(1):46-67. https://doi.org/10.1080/1331677X.2019.1697719
IEEE
P. Petera i L. Šoljaková, "Use of strategic management accounting techniques by companies in the Czech Republic", Economic research - Ekonomska istraživanja, vol.33, br. 1, str. 46-67, 2020. [Online]. https://doi.org/10.1080/1331677X.2019.1697719
Sažetak
The purpose of this paper is to investigate the degree of use of
strategic management accounting (SMA) techniques and the
main factors affecting this in the Czech Republic. In order to
achieve such an understanding, we apply a quantitative approach,
rooted in contingency theory, including descriptive statistics,
correlation analysis and regression analysis. The most intensivelyused
SMA techniques are strategic planning and budgeting,
customer accounting, and target costing. The least-used are integrated
performance measurement systems, strategic pricing and
activity-based costing. Our respondents indicated that they expect
an increase in the use of all SMA techniques over the next 3
years. Regression analysis confirms that the implementation of
differentiation strategy (as opposed to cost leadership strategy)
has a statistically significant and positive influence on SMA use.
The findings of this study contribute to the better theoretical
understanding of the contingent factors influencing the use of
SMA techniques.
Ključne riječi
strategic management accounting; management control; perceived environmental uncertainty; contingency theory; strategy; Czech Republic
Hrčak ID:
254352
URI
https://hrcak.srce.hr/254352
Datum izdavanja:
9.2.2021.
Posjeta: 3.766
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