CONCEPTUAL BASIS AND PRACTICAL DIMENSIONS OF STRATEGIC MANAGEMENT ACCOUNTING IN BULGARIA

Radosveta Krasteva-Hristova

Abstract


The purpose of this research is to provide an insight into some problems of the strategic management accounting. The research focus is divided into two fields of this type of accounting: the clarification of its conceptual nature and features, and the application of its technical tools. The research is based on a critical analysis of the specialized literature and on a questionnaire survey of the 128 Bulgarian companies. Strategic Cost Management, Strategic Pricing and Integrated Performance Management represent the most widely used strategic management accounting techniques in the Bulgarian sample. The results of the theoretical and empirical research indicate that the process of adoption of strategic management accounting have to be supported and improved.

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