| Description |
1 online resource |
| Series |
Diverse and global perspectives on value creation set ; v. 2 |
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Innovation, entrepreneurship, management series. Diverse and global perspectives on value creation set ; v. 2.
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| Contents |
Table of Contents; Title; Copyright; Introduction; Part 1: The Evolution of the Concept of Value Creation in Accounting and Strategy (At a Theoretical Level); 1 Value Creation: A Polysemic Concept; 1.1. Introduction; 1.2. The economic concept of value; 1.3. The value concept in strategic management: the evolution of strategic thought of Michael Porter; 1.4. From value creation to cocreation of value; 1.5. Conclusion; 2 Strategy and Management Accounting: Theoretical Background; 2.1. Defining "strategy"; 2.2. The "prescriptive view" and "postscriptive view" of strategy |
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2.3. The role of accounting in strategic management2.4. Making an organization literate about strategy; Part 2: The Linkages between Accounting and Strategy Practices in Various Environments; 3 Management Accounting Practices as Organizational Learning: Continuous Value Creation in a Japanese Company; 3.1. Introduction; 3.2. Literature review; 3.3. Methodological issues; 3.4. Research design; 3.5. Case description: ubiquitous management accounting practices at Kyocera; 3.6. Discussions and conclusions: management accounting as an education system |
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4 New Ways to Create Value Integrating Strategic and Accounting Issues in a New Context of Digital Transformation: French Perspectives4.1. Introduction; 4.2. The evolution of value chain and business model; 4.3. The digitization and the evolution of accounting practices: French perspectives; 4.4. Conclusion; Part 3: The Notion of Value Creation in the Context of Japanese SMEs; 5 Value Creation from Voluntary Disclosure by Small-and Medium-Sized Entities; 5.1. Introduction; 5.2. SME accounting scheme in Japan; 5.3. Theoretical foundations; 5.4. Literature review |
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5.5. Association between SMEs' voluntary disclosure and value creation5.6. Summary; 6 SMEs' Value from Voluntary Disclosure: Deductive Quantitative Approach; 6.1. Introduction; 6.2. Research design; 6.3. Results; 6.4. Interpretation and discussion; 6.5. Conclusion; 7 SMEs' Value from Voluntary Disclosure: Inductive Qualitative Approach; 7.1. Introduction; 7.2. Research design; 7.3. Results; 7.4. Discussion and interpretation; 7.5. Conclusion; Bibliography; Index; End User License Agreement |
| Summary |
Annotation What is management accounting and what strategic role does it play in an organisation? Since the 1980s, many changes have occurred and companies have focused more and more their strategy on value creation. Consequently, new strategic directions have emerged especially for managerial accounting. Management accounting and alignment with strategy can improve performance. This book looks at management accounting changes and at the emerging role of management accounting in strategy making. It appraises how accounting and strategic management closely related could create value for companies operating their activities in a dynamic and unforeseeable business environment |
| Bibliography |
Includes bibliographical references and index |
| Notes |
Print version record |
| Subject |
Managerial accounting.
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Strategic planning.
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BUSINESS & ECONOMICS -- Industrial Management.
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BUSINESS & ECONOMICS -- Management.
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BUSINESS & ECONOMICS -- Management Science.
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BUSINESS & ECONOMICS -- Organizational Behavior.
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Managerial accounting
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Strategic planning
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| Form |
Electronic book
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| Author |
Daidj, Nabyla, 1964-
|
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Ushio, Sumitaka, 1979-
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| ISBN |
9781119467069 |
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1119467063 |
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9781119419921 |
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1119419921 |
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