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Strategic choices and strategic management accounting in large manufacturing firms

Author

Listed:
  • Franco Cescon

    (University of Udine)

  • Antonio Costantini

    (University Ca’ Foscari of Venice)

  • Luca Grassetti

    (University of Udine)

Abstract

This study examines the relationship between strategic choices and the use of strategic management accounting (SMA) techniques in large manufacturing companies and investigates whether external factors such as environmental uncertainty and competitive forces affect the SMA system. The survey results show that SMA usage does not depend on strategy type and only marginally depends on geographic orientation. These findings have been integrated using qualitative data collected in seven large companies through interviews. Although significant progress has been made over the last two decades in describing SMA practices in Europe, the contribution of this study to the accounting (SMA) literature involves both the research content and design. Having identified gaps in previous SMA research, we design a study focused on large manufacturing firms that considers different hypotheses and adopts a mixed method approach.

Suggested Citation

  • Franco Cescon & Antonio Costantini & Luca Grassetti, 2019. "Strategic choices and strategic management accounting in large manufacturing firms," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(3), pages 605-636, September.
    • Handle: RePEc:kap:jmgtgv:v:23:y:2019:i:3:d:10.1007_s10997-018-9431-y
    DOI: 10.1007/s10997-018-9431-y
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    References listed on IDEAS

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    Cited by:

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    2. Jafar Ojra & Abdullah Promise Opute & Abdulaziz M. Alsaqer, 2023. "Customer accounting practices, antecedents and performance implications: insights from the financial services industry in Kuwait," Future Business Journal, Springer, vol. 9(1), pages 1-20, December.
    3. Franco Cescon & Andrea Garlatti, 2020. "Costing to support strategies for product development. An empirical study of large international companies," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(Suppl. 1), pages 127-149.
    4. Jafar Ojra & Abdullah Promise Opute & Mohammad Mobarak Alsolmi, 2021. "Strategic management accounting and performance implications: a literature review and research agenda," Future Business Journal, Springer, vol. 7(1), pages 1-17, December.
    5. Anna Lucia Missaglia & Alberto Bubbio & Dario Gulino, 2024. "From cost control to cost management: How is the current state of the Italian context?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2024(1), pages 203-226.
    6. Franco Cescon & Luca Grassetti, 2021. "Financial control and business strategy in start-up companies: An empirical analysis," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(suppl. 2), pages 189-214.
    7. Antonio Costantini & Stefano Landi & Michele Bonazzi, 2019. "Factors influencing the use of the balanced scorecard: evidence from a regional context," Working Papers 07, Venice School of Management - Department of Management, Università Ca' Foscari Venezia.

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