Chartered Institute of Management Accountants



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Academic-Research-Report-Strategic-Management-Process


Chartered Institute of
Management Accountants
Chartered Institute of
Management Accountants
CIMA Executive Summary Report
Volume Issue 1
ManageMent accounting in Support of the Strategic
ManageMent proceSS


ManageMent accounting in support of the strategic ManageMent process

for More inforMation viSit www.ciMaglobal.coM
2

accountants involvement in the strategic management process depends on – organisational position, the culture of the organisation, relationship with ceo, and credibility – abilities of the accountant both technical and interpersonal and, importantly, desire to contribute to strategy development – resources available. routine monthly reporting may squeeze out longer term strategic activity.

the term strategic management accounting was not looked upon favourably by participants who preferred the term business partnering to describe their activities in supporting the strategic management process.

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