Mgt Accounting function, SMA techniques and SMA thinking
The following diagrams depict the relationship between the notions of Management Accounting function (MAF), Strategic Management Accounting techniques (SMA techniques)and Strategic Management Accounting thinking (SMA thinking):
Diagram 1 (on SMA thinking):
Diagram 2 (on SMA techniques and Management Accounting function)
In diagram 2, I mention Just in Time (JIT) thinking as an example; other Management philosophies/ approaches include Total Quality Management and Relational Marketing, etc.
Students need to have some ideas on the nature of Management Accounting also: http://en.wikipedia.org/wiki/Management_accounting
Diagram 1 (on SMA thinking):
Diagram 2 (on SMA techniques and Management Accounting function)
In diagram 2, I mention Just in Time (JIT) thinking as an example; other Management philosophies/ approaches include Total Quality Management and Relational Marketing, etc.
Students need to have some ideas on the nature of Management Accounting also: http://en.wikipedia.org/wiki/Management_accounting
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