Value Creation in Management Accounting and Strategic Man...
Sugahara, Satoshi / Daidj, Nabyla / Ushio, Sumitaka
This book explores two combined approaches (strategy and accounting) from a cross-disciplinary perspective in order to improve knowledge of value creation in various contexts. Existing studies on this topic have generally adopted a purely account-based or strategy-oriented approach to address this issue. However, this book draws upon a number of well-defined theoretical and empirical backgrounds and methodologies. Since the 1980s, many changes...