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On the Interplay between Strategic Performance and Managerial Accounting

Advances in Management Accounting

ISBN: 978-1-78756-440-4, eISBN: 978-1-78756-439-8

ISSN: 1474-7871

Publication date: 13 August 2018


Originality/Value – Little is known about how performance measures evolve, and how they interplay with the managerial accounting practices within organizations. This study reveals that the interplay of strategic performance measurement and managerial accounting can only be understood in the confluence of organizational change and sustainability. While acknowledging the need to embrace change and sustainability simultaneously, the study offers insights into the dynamics of change – the duality of emergent managerial accounting practices and the evolution of strategic performance measurement systems.




The author is thankful for the contributions of all the participants from the organizational units of DBA in which the case study was carried out.


Subramaniam, N. (2018), "On the Interplay between Strategic Performance and Managerial Accounting", Malina, M.A. (Ed.) Advances in Management Accounting (Advances in Management Accounting, Vol. 30), Emerald Publishing Limited, Bingley, pp. 175-195.



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