Is it time to start thinking about strategic accounting?

Long Range Planning

Volumn 32, Issue 3, 1999, Pages 311-322

  Brouthers, Keith D ^a   Roozen, Frans A ^a  

^a NONE

Author keywords

[No Author keywords available]

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EID: 0041037011     PISSN: 00246301     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0024-6301(99)00035-7     Document Type: Article

References (28)

1. See for example M.E. Porter, Competitive Strategy, Free Press, New York (1980); H.I. Ansoff and E.J. McDonnell, Implanting Strategic Management, Prentice-Hall, Englewood Cliffs, NJ (1990); and R.H. Waterman, The Renewal Factor, Bantam Books, New York (1987).
2. See for example M.E. Porter, Competitive Strategy, Free Press, New York (1980); H.I. Ansoff and E.J. McDonnell, Implanting Strategic Management, Prentice-Hall, Englewood Cliffs, NJ (1990); and R.H. Waterman, The Renewal Factor, Bantam Books, New York (1987).
3. See for example M.E. Porter, Competitive Strategy, Free Press, New York (1980); H.I. Ansoff and E.J. McDonnell, Implanting Strategic Management, Prentice-Hall, Englewood Cliffs, NJ (1990); and R.H. Waterman, The Renewal Factor, Bantam Books, New York (1987).
4. T. Dimnik and R. Kudar, Don't throw out the baby with the bathwater!, CMA Magazine July-August, 12-16 (1989).
5. Other researchers emphasizing the importance of developing a strategic accounting system include: R.K. Elliot and P.D. Jacobson, U.S. accounting: a national emergency, Journal of Accountancy November, 54-58 (1991); A. Caillouet and B. Lapeyre, The importance of an accounting information system in the strategic management process, SAM Advanced Management Journal Winter, 21-24 (1992); P. Turner, Using information to enhance competitive advantage - the marketing options, European Journal of Marketing 25 (6), 55-64 (1991); and L. Oliver, Accountants as business partners, Management Accounting June, 40-42 (1991).
6. Other researchers emphasizing the importance of developing a strategic accounting system include: R.K. Elliot and P.D. Jacobson, U.S. accounting: a national emergency, Journal of Accountancy November, 54-58 (1991); A. Caillouet and B. Lapeyre, The importance of an accounting information system in the strategic management process, SAM Advanced Management Journal Winter, 21-24 (1992); P. Turner, Using information to enhance competitive advantage - the marketing options, European Journal of Marketing 25 (6), 55-64 (1991); and L. Oliver, Accountants as business partners, Management Accounting June, 40-42 (1991).
7. Other researchers emphasizing the importance of developing a strategic accounting system include: R.K. Elliot and P.D. Jacobson, U.S. accounting: a national emergency, Journal of Accountancy November, 54-58 (1991); A. Caillouet and B. Lapeyre, The importance of an accounting information system in the strategic management process, SAM Advanced Management Journal Winter, 21-24 (1992); P. Turner, Using information to enhance competitive advantage - the marketing options, European Journal of Marketing 25 (6), 55-64 (1991); and L. Oliver, Accountants as business partners, Management Accounting June, 40-42 (1991).
8. Other researchers emphasizing the importance of developing a strategic accounting system include: R.K. Elliot and P.D. Jacobson, U.S. accounting: a national emergency, Journal of Accountancy November, 54-58 (1991); A. Caillouet and B. Lapeyre, The importance of an accounting information system in the strategic management process, SAM Advanced Management Journal Winter, 21-24 (1992); P. Turner, Using information to enhance competitive advantage - the marketing options, European Journal of Marketing 25 (6), 55-64 (1991); and L. Oliver, Accountants as business partners, Management Accounting June, 40-42 (1991).
9. K.D. Brouthers and E. IJskes, interview notes (1998).
10. For a literature review see J.F. Dent, Strategy, organization and control: some possibilities for accounting research, Accounting, Organizations and Society 15 (1/2), 3-25 (1990).
11. For more details on the Ansoff SSF see: H.I. Ansoff, Strategic Management, Wiley, New York (1979), and H.I. Ansoff and P.A. Sullivan, Optimizing profitability in turbulent environments: a formula for strategic success, Long Range Planning 26 (5), 11-23 (1993).
12. For more details on the Ansoff SSF see: H.I. Ansoff, Strategic Management, Wiley, New York (1979), and H.I. Ansoff and P.A. Sullivan, Optimizing profitability in turbulent environments: a formula for strategic success, Long Range Planning 26 (5), 11-23 (1993).
13. Examples of strategic variance reports can be found in Kaplan and Norton, 1993, and M. Goold and J.J. Quinn, The paradox of strategic controls, Strategic Management Journal 11, 43-57 (1990).
14. Examples of strategic variance reports can be found in Kaplan and Norton, 1993, and M. Goold and J.J. Quinn, The paradox of strategic controls, Strategic Management Journal 11, 43-57 (1990).
15. For capabilities analysis see C.K. Prahalad and G. Hamel, The core competence of the corporation, Harvard Business Review May-June, 79-91 (1990), and H.I. Ansoff and E.J. McDonnell, op. cit. (1990).
16. For capabilities analysis see C.K. Prahalad and G. Hamel, The core competence of the corporation, Harvard Business Review May-June, 79-91 (1990), and H.I. Ansoff and E.J. McDonnell, op. cit. (1990).
17. The Carnegie from Calcutta, The Economist 10 January, 69-72 (1998).
18. Smaller cars, bigger profits?, The Economist 9 November, 112-115 (1996).
19. For a discussion of scenario analysis see P.J.H. Shoemaker, Scenario planning: a tool for strategic thinking, Sloan Management Review Winter, 25-40 (1995).
20. CD-i offers food for thought at Burger King, Financial Times 17 February (1997); The dimmest bulb of all: consumer electronics: can an outsider reverse the disaster that is Philips?, The Economist 7 June, 93-94 (1997); Will your next computer be a tin can and a wire?, The Economist 14 October, 105-106 (1995); Tripping-3DO, a consumer electronics start-up with no profits or products, is Wall Street's hottest firm. The next Microsoft? Or the next Betamax?, The Economist 12 June, 106 (1993); Marketing Week, Procter & Gamble, 9 October (1997).
21. CD-i offers food for thought at Burger King, Financial Times 17 February (1997); The dimmest bulb of all: consumer electronics: can an outsider reverse the disaster that is Philips?, The Economist 7 June, 93-94 (1997); Will your next computer be a tin can and a wire?, The Economist 14 October, 105-106 (1995); Tripping-3DO, a consumer electronics start-up with no profits or products, is Wall Street's hottest firm. The next Microsoft? Or the next Betamax?, The Economist 12 June, 106 (1993); Marketing Week, Procter & Gamble, 9 October (1997).
22. CD-i offers food for thought at Burger King, Financial Times 17 February (1997); The dimmest bulb of all: consumer electronics: can an outsider reverse the disaster that is Philips?, The Economist 7 June, 93-94 (1997); Will your next computer be a tin can and a wire?, The Economist 14 October, 105-106 (1995); Tripping-3DO, a consumer electronics start-up with no profits or products, is Wall Street's hottest firm. The next Microsoft? Or the next Betamax?, The Economist 12 June, 106 (1993); Marketing Week, Procter & Gamble, 9 October (1997).
23. CD-i offers food for thought at Burger King, Financial Times 17 February (1997); The dimmest bulb of all: consumer electronics: can an outsider reverse the disaster that is Philips?, The Economist 7 June, 93-94 (1997); Will your next computer be a tin can and a wire?, The Economist 14 October, 105-106 (1995); Tripping-3DO, a consumer electronics start-up with no profits or products, is Wall Street's hottest firm. The next Microsoft? Or the next Betamax?, The Economist 12 June, 106 (1993); Marketing Week, Procter & Gamble, 9 October (1997).
24. CD-i offers food for thought at Burger King, Financial Times 17 February (1997); The dimmest bulb of all: consumer electronics: can an outsider reverse the disaster that is Philips?, The Economist 7 June, 93-94 (1997); Will your next computer be a tin can and a wire?, The Economist 14 October, 105-106 (1995); Tripping-3DO, a consumer electronics start-up with no profits or products, is Wall Street's hottest firm. The next Microsoft? Or the next Betamax?, The Economist 12 June, 106 (1993); Marketing Week, Procter & Gamble, 9 October (1997).
25. For a discussion of a surprise management system see H.I. Ansoff, Managing strategic surprise by response to weak signals, California Management Review Winter, 21-33 (1975).
26. R.B. Lieber, Smart science, Fortune 23 June, 25 (1997).
27. Fortunately, there are many proven methods available for determining the current level of environmental turbulence. See for example P.R. Varadarajan, T. Clark and W.M. Pride, Controlling the uncontrollable: managing your market environment, Sloan Management Review Winter, 39-47 (1992); and S. Ghoshal and S.K. Kim, Building effective intelligence systems for competitive advantage, Sloan Management Review Fall, 49-58 (1986).
28. Fortunately, there are many proven methods available for determining the current level of environmental turbulence. See for example P.R. Varadarajan, T. Clark and W.M. Pride, Controlling the uncontrollable: managing your market environment, Sloan Management Review Winter, 39-47 (1992); and S. Ghoshal and S.K. Kim, Building effective intelligence systems for competitive advantage, Sloan Management Review Fall, 49-58 (1986).