management accounting to play a major role during the strategy process

management accounting to play a major role during the strategy process

1.Comparative Analysis of Strategic Management Accounting in German- and English-Language General Management Accounting Textbooks
Andreas Heinrich Hoffjan and Andreas Wömpener
Discussion question: Discuss why the authors are indicating that strategic management accounting is not integrated into textbooks within a coherent, consistent framework. Main findings of the study.
2.How CFO’s determine management accounting innovation: An examination of direct and indirect effects
David Naranjo-Gil, Victor S. Maas, Frank G.H. Hartmann
Discussion question: Discuss how CFOs Determine Management Accounting Innovation. Main findings of the study.
3.Characteristics of the strategic planning process and the relevance of management accounting: evidence from German DAX30 companies
Pascal Nevries, Timo Kornetzki, and Gonn K. Weide
Discussion question: Discuss why the authors are suggesting “management accounting to play a major role during the strategy process.” What are the important findings of this research?

4.Organizational founding, strategic renewal and the role of accounting: Management accounting concepts in the formation of the “Penny Post.”
Alan J. Richardson
Discussion question: What are the management accounting techniques that were adopted in the reform of the post office (British postal system)? Were they effective?

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