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The adoption of strategic management accounting tools in agriculture post subsidy reform: a comparative study of practices in the UK, the US, Australia and New Zealand

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@techreport{6bc29c9432cd4fc0ba4d131e0d4c5c3f,
title = "The adoption of strategic management accounting tools in agriculture post subsidy reform: a comparative study of practices in the UK, the US, Australia and New Zealand",
abstract = "As observed in Roslender and Hart (2003), a number of organisations are beginning to practice strategic management accounting (SMA), without necessarily recognising that term. Primary agriculture producers and their advisors are increasingly using external as well as internal data, financial and non-financial, to make strategic decisions that are customer focused, more competitive and concerned with establishing a strategic position in globalised agri-food markets. The transition to strategic planning and decision making is evident through the growing incidence of accounting tools such as benchmarking, value chain analysis, and balanced scorecards; the informal use of target costs; and wealth management.",
author = "Lisa Jack",
note = "Institution: CIMA.",
year = "2009",
language = "English",
publisher = "CIMA",
type = "WorkingPaper",
institution = "CIMA",

}

RIS

TY - UNPB

T1 - The adoption of strategic management accounting tools in agriculture post subsidy reform: a comparative study of practices in the UK, the US, Australia and New Zealand

AU - Jack, Lisa

N1 - Institution: CIMA.

PY - 2009

Y1 - 2009

N2 - As observed in Roslender and Hart (2003), a number of organisations are beginning to practice strategic management accounting (SMA), without necessarily recognising that term. Primary agriculture producers and their advisors are increasingly using external as well as internal data, financial and non-financial, to make strategic decisions that are customer focused, more competitive and concerned with establishing a strategic position in globalised agri-food markets. The transition to strategic planning and decision making is evident through the growing incidence of accounting tools such as benchmarking, value chain analysis, and balanced scorecards; the informal use of target costs; and wealth management.

AB - As observed in Roslender and Hart (2003), a number of organisations are beginning to practice strategic management accounting (SMA), without necessarily recognising that term. Primary agriculture producers and their advisors are increasingly using external as well as internal data, financial and non-financial, to make strategic decisions that are customer focused, more competitive and concerned with establishing a strategic position in globalised agri-food markets. The transition to strategic planning and decision making is evident through the growing incidence of accounting tools such as benchmarking, value chain analysis, and balanced scorecards; the informal use of target costs; and wealth management.

M3 - Discussion paper

BT - The adoption of strategic management accounting tools in agriculture post subsidy reform: a comparative study of practices in the UK, the US, Australia and New Zealand

PB - CIMA

CY - London

ER -

ID: 47878