Nixion Burns 2012 
Nixion & Burns (2012)
Strategic management (SM)
There are many definitions of the strategic management (SM) process but there is a broad consensus that the key activities are (section 1)
1.
2.
3.
4.
development of a grand strategy, purpose or sense of direction, formulation of strategic goals and plans to achieve them,
Implementation of plans, and monitoring, evaluation and corrective action
Strategic management accounting (SMA): SMA or SMA techniques have not been adopted widely, nor is the term SMA widely understood or used.
Why is the low adoption of SMA surprising?
A sharp contrast:
The SM academic and practice-oriented literatures have developed rapidly in parallel with a related SM consultancy business since the launch of the Strategic Management
Journal in 1979.
SMA has remained a collection of academic texts and has had a negligible impact on managerial discourse and practice (Seal, 2010)
The survey evidence that SMA techniques have not been adopted widely:
Lack of integration and identity
the lack of consensus on what SMA is (Section 3.1) the diffusion of management accounting techniques within organisations and their extended networks the low recognition of the SMA brand name (Bhimani and Bromwich, 2010)
What is the authors critique for the mismatch of SM and SMA?
This gap between the trends, themes and process of SM and the SMA literature has been the subject of recurring criticism.
The SMA literature is based in large part on a narrow, first-era, view of the SM literature
(Section 2.1)
The gap between the SMA literature and practice is exacerbated by the gaps between
SMA and the SM literature (Section 3.2) the low recognition of the term SMA even when management accounting concepts and techniques are a part of the whole system of SM in these organisations (Section 4) o o
The case study by Tillman and Goddard (2008) describes in considerable detail how
SMA is perceived and used by participants in a dynamic SM process, which is
Strategic management (SM)
There are many definitions of the strategic management (SM) process but there is a broad consensus that the key activities are (section 1)
1.
2.
3.
4.
development of a grand strategy, purpose or sense of direction, formulation of strategic goals and plans to achieve them,
Implementation of plans, and monitoring, evaluation and corrective action
Strategic management accounting (SMA): SMA or SMA techniques have not been adopted widely, nor is the term SMA widely understood or used.
Why is the low adoption of SMA surprising?
A sharp contrast:
The SM academic and practice-oriented literatures have developed rapidly in parallel with a related SM consultancy business since the launch of the Strategic Management
Journal in 1979.
SMA has remained a collection of academic texts and has had a negligible impact on managerial discourse and practice (Seal, 2010)
The survey evidence that SMA techniques have not been adopted widely:
Lack of integration and identity
the lack of consensus on what SMA is (Section 3.1) the diffusion of management accounting techniques within organisations and their extended networks the low recognition of the SMA brand name (Bhimani and Bromwich, 2010)
What is the authors critique for the mismatch of SM and SMA?
This gap between the trends, themes and process of SM and the SMA literature has been the subject of recurring criticism.
The SMA literature is based in large part on a narrow, first-era, view of the SM literature
(Section 2.1)
The gap between the SMA literature and practice is exacerbated by the gaps between
SMA and the SM literature (Section 3.2) the low recognition of the term SMA even when management accounting concepts and techniques are a part of the whole system of SM in these organisations (Section 4) o o
The case study by Tillman and Goddard (2008) describes in considerable detail how
SMA is perceived and used by participants in a dynamic SM process, which is