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Management accountants’ participation in strategic management processes: A cross-industry comparison

Author

Listed:
  • Bostjan Aver
  • Simon Cadez

Abstract

While the role of management accountants has traditionally been limited to the provision of useful information to decision-makers, recent studies show that contemporary management accountants have become an integral part of strategic decision-making processes. The findings based on a survey of 193 large Slovenian companies reveal that Slovenian accountants are relatively strongly involved in strategic management processes, although the level of participation varies intensely across industries. Participation is relatively high in contemporary manufacturing industries, the trade sector, and tourism and hospitality services, whereas it is relatively low in public services and utilities, construction, and logistics sectors.

Suggested Citation

  • Bostjan Aver & Simon Cadez, 2009. "Management accountants’ participation in strategic management processes: A cross-industry comparison," Journal of East European Management Studies, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 14(3), pages 310-322.
    • Handle: RePEc:nms:joeems:doi_10.1688/1862-0019_jeems_2009_03_aver
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    File URL: https://www.nomos-elibrary.de/10.5771/0949-6181-2009-3-310
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    Citations

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    Cited by:

    1. Elsa Pedroso & Carlos F. Gomes, 2024. "Discerning interrelationships among management accounting systems, organizational variables, and managerial performance," SN Business & Economics, Springer, vol. 4(9), pages 1-27, September.
    2. Simon Cadez & Albert Czerny, 2010. "Carbon management strategies in manufacturing companies: An exploratory note," Journal of East European Management Studies, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 15(4), pages 348-360.
    3. Szukits, Ágnes, 2019. "Controllers’ profession in contemporary organisations – Evidence from Hungary," Journal of East European Management Studies, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 24(1), pages 8-31.
    4. Matteo Pozzoli & Marcello Raffaele, 2022. "Non-financial information and company market value," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2022(2 Suppl.), pages 167-187.
    5. Pedroso, Elsa & Gomes, Carlos F., 2024. "Disentangling the effects of top management on management accounting systems utilization," International Journal of Accounting Information Systems, Elsevier, vol. 53(C).
    6. Buhovac, Adriana Rejc & Groff, Maja Zaman, 2012. "Contemporary performance measurement systems in central and eastern Europe: a synthesis of the empirical literature," Journal of East European Management Studies, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 17(1), pages 68-103.
    7. Oesterreich, Thuy Duong & Teuteberg, Frank & Bensberg, Frank & Buscher, Gandalf, 2019. "The controlling profession in the digital age: Understanding the impact of digitisation on the controller's job roles, skills and competences," International Journal of Accounting Information Systems, Elsevier, vol. 35(C).

    More about this item

    Keywords

    management accounting; strategic management; participation; Slovenia;
    All these keywords.

    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M20 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • P20 - Political Economy and Comparative Economic Systems - - Socialist and Transition Economies - - - General
    • P31 - Political Economy and Comparative Economic Systems - - Socialist Institutions and Their Transitions - - - Socialist Enterprises and Their Transitions

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