Strategic Management Accounting (SMA) is at the heart of management of executives who will use the accounting information presented by accountants to plan. Management Accountants are the chief executives of both government and business organizations that are of great importance today as they oversee and drive financial strategies through the company's accounting infrastructure, which is considered an important partner of the CEO (Chief Executive Officer) or chief executive because financial information and financial strategies are used as administrative instruments and in relation to the organizational strategy to monitor the company's operations effectively and successfully. The relationship between management accounting strategies and performance control systems has received widespread attention in accounting and management based on research overviews such as Langfield Smith 1997 and Tucker. The importance of strategic accounting guidelines (SMA) is aimed at shifting the focus of internally focused accounting (such as historical and internal data) into externally focused views (such as external and market-oriented data) (Roslender, 1995; Cravens and Guilding, 2001).
การแปล กรุณารอสักครู่..
