After initial boom of strategic management accounting there is stagnation in recent year.
Application of strategic management accounting in practice does not exceed pilot case study.
Jiří Rajl The Impact of Regulatory Measures on the Development of Household Indebtedness Jerzy Gierusz, Katarzyna Kolesnik, Sylwia Silska Gembka The Interpretation of “in Context” Verbal Probability Expressions Used in International Financial Reporting Standards – Evidence from Poland Petr DAVID Can the Czech Road Tax be considered a Tax on Externalities?
This paper analyses some reasons why strategic management accounting was not widely accepted.
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