Revisiting 30 Years of SMA Literature: What Can We Say, Think and Do?

Vvronique Malleret , Olivier de La Villarmois , Yves Levant (1)

1 UMR CNRS 8179

This article presents a summary of the Strategic Management Accounting (SMA) literature. In its first part, the article shows how authors define SMA (by its characteristics, its practices and methods) and compares SMA to Strategic Cost Management (SCM). The second part of the article discusses the empirical research work conducted in the SMA/SCM field and its main results. The article then questions the theoretical contribution of the SMA/SCM literature and its limitations before proposing a framework which relates the concepts of costs, value and price, and incorporates many of the practices usually connected to SMA.

Mots clés: Strategic Management Accounting; Strategic Cost Management; literature review

Domaines: Gestion et management

Vvronique Malleret, Olivier de La Villarmois, Yves Levant. Revisiting 30 Years of SMA Literature: What Can We Say, Think and Do?. 2015. ⟨hal-02011406⟩