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Running head: SUMMARY STRATEGIC MANAGEMENT ACCOUNTING 1

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Journal Submission 1: Summary of Strategic management accounting and strategy practices
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within a public sector agency
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SUMMARY STRATEGIC MANAGEMENT ACCOUNTING 2

Summary

According to the journal article Strategic management accounting and strategy practices

within a public sector agency, it is revealed that the empirical research of strategic management

accounting (SMA) has not paid sufficient attention to practices where strategizing takes place

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(Cuganesan, Dunford, & Palmer, 2012). Besides, research of the concept of SMA has previously

overlooked the significance of strategy within the public sector and the consequent specificities

within the context likely to challenge the current knowledge of the approaches that constitutes

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SMA. Accordingly, the article examines the function of management accounting associated with

Organizational activities where strategy is enacted. The role of management accounting is

conducted through a longitudinal study.


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The journal article has established the purpose of management accounting in the process
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of strategizing management level to surpass the typically recognized roles of decision

influencing and decision facilitation. A primary contribution is the provision of specific ways

through which management accounting constitutes strategizing using particular Organizational


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practices. Further, the findings revealed that specific management accounting approaches used in

strategizing by entities within the public sector are used to offer an important counterpoint to the
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orientations in private sector that still dominates SMA. However, the author outlines clear

directions that can rebalance the strategic management accounting study agenda. The law
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enforcement characteristics of the organization are required to defend information security

especially in situations where strategic discussion could not be observed.

The journal article informs that Alpha was established in the early 2000s to battle

organized and serious crime at the national level. The portfolio of activities associated with
SUMMARY STRATEGIC MANAGEMENT ACCOUNTING 3

security of the society required Alpha to collaborate and operate alongside the law enforcement

institutions with the national or local point of view (Cuganesan, Dunford, & Palmer, 2012).

Besides, Alpha used various agencies containing particular investigatory interest and function.

Therefore, Alpha was a component of the broad network of units that spark local and national

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level with varying interests associated with the issues of organized and serious crime.

Additionally, the diversity and number of network partners that Alpha collaborated and

coordinated with resulted in complexity within the Organization. Alpha was found to be a

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reliable management accounting agency appropriate to address new forms of strategic

accounting since the practitioners grapple the issues of confirming that Alpha performs the

strategy.
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Inadequate clarification concerning the role within a complex network environment

characterized with packed work menu steered with strategic directions and diverse interests
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became challenging for Alpha because of the consequently decreased budgetary allocation.

Nonetheless, Alpha agency reveals that various operations and activities that target organized
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and serious crime need to be revisited with the objective of reducing crime. The operations of the

Alpha agency indicate that individuals ought to manage resources effectively since resources are

scarce. Therefore, limited resources translate to a great extent of alignment on ways individuals
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interpret the priorities and strategies within an organization. Alpha experienced some pressures

in the form of diversity in stakeholder interests that influence the strategic process through the
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institutional arrangement.

The journal article focuses on the distinct abilities of Alpha that reinforce its function

through an extensive network. Main benefits declared for strategy summarized the clarity

associated with Alpha function and the close integration within network alongside a more
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aligned and focused organization. Sustainable future is a major advantage associated with Alpha

agency that incorporates the improvisation of relevance and reputation and a consequent

recognition of its partner requirements. (Cuganesan, Dunford, & Palmer, 2012). Besides, the

partners are in a position to understand the vulnerabilities and threats of organized crime.

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The article indicates the importance of agencies such as Alpha in understanding the

consumption of resources through the strategic work programs. Therefore, a specification of the

available resources in capability areas to function on individual roles enhanced strategizing of

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the managers. As a result, the governing committee sought to sharpen its priority of operations to

generate great impact such as effective utilization of resources. Besides, questions combined

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with the issues of value to reflect on past allocation of resources. Nonetheless, the Journal article

indicates that the strategy discussions that took place during the governance committee remained

variable.
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In conclusion, the major contribution of the journal article is the provision of detailed and

specific responsibilities that the management accounting carries out during a particular strategic
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practice. The results surpassed the process of well-established decision facilitation and decision-

influencing roles of the strategic management accounting (Cuganesan, Dunford, & Palmer,
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2012). Besides, the article builds its findings based on existing interests on ways accounting

remained constitutive of strategies and revealed the diverse ways it could occur. Additionally,
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the management accounting approaches were found useful in counteracting the special

orientation within the private sector that dominated the strategic management accounting. Alpha

offers rich insights and data in the function of strategic management accounting. The author

recommends comparative case studies to be conducted across multiple organizations to establish

whether the pattern of activities is broad or narrow regarding data insights.


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References

Cuganesan, S., Dunford, R., & Palmer, I. (2012). Strategic management accounting and strategy

practices within a public sector agency. Management Accounting Research, 23(4), 245-

260. http://dx.doi.org/10.1016/j.mar.2012.09.001

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