New Management Accounting references

Question 1

Cadez and Guilding (2008) theorise

Answer 1

that SMA usage will depend on ‘fit’ with organisation

Question 2

Cadez and Guilding (2008) found

Answer 2

-in few cases prospector type firms will have more
developed sma than defender type firms
- Sma usage greater when accountant involved in strategy formation
- sma usage greater in market-orientated companies
- sma usage is greater in larger companies
- greater sma usage is positively associated with performance

Question 3

other academics

Answer 3

question these ideas and side with lord (1996)

Question 4

old wine

Answer 4

new bottles

Question 5

Guilding et al (2000) ranking

Answer 5

1. costing and pricing practices
2. competitor focused accounting
3. brand accounting
4. no mention of customer accounting or BSC