摘要
战略管理会计是企业战略管理与管理会计相结合的产物,在现今信息经济时代和全球经济一体化的趋势下,战略管理会计的研究和应用变得尤为重要。本文基于相关文献的检索研究,总结了国内外战略管理会计研究的前沿热点问题,并对其进行了比较分析。
Strategic management accounting （SMA） is a product of the combination of enterprise strategic management and management accounting. In the current era of information economy with global economic integration,the research and application of SMA has become particularly important. This paper based on literature summarizes and compares research frontiers of SMA at home and abroad.
出处
《情报科学》
CSSCI
北大核心
2009年第12期1901-1904,共4页
Information Science
关键词
战略管理会计
研究前沿
文献分析
SSCI
strategic management accounting
research frontier
literature analysis
SSCI
