Value creation in management accounting and strategic management : an integrated approach /
Satoshi Sugahara, Nabyla Daidj, Sumitaka Ushio.
- London : Hoboken : ISTE, Ltd. ; Wiley, 2017.
- 1 online resource.
- Diverse and global perspectives on value creation set ; v. 2 .
- Innovation, entrepreneurship, management series. Diverse and global perspectives on value creation set ; v. 2. .
Includes bibliographical references and index.
Table of Contents; Title; Copyright; Introduction; Part 1: The Evolution of the Concept of Value Creation in Accounting and Strategy (At a Theoretical Level); 1 Value Creation: A Polysemic Concept; 1.1. Introduction; 1.2. The economic concept of value; 1.3. The value concept in strategic management: the evolution of strategic thought of Michael Porter; 1.4. From value creation to cocreation of value; 1.5. Conclusion; 2 Strategy and Management Accounting: Theoretical Background; 2.1. Defining'strategy'; 2.2. The'prescriptive view' and'postscriptive view' of strategy. 2.3. The role of accounting in strategic management2.4. Making an organization literate about strategy; Part 2: The Linkages between Accounting and Strategy Practices in Various Environments; 3 Management Accounting Practices as Organizational Learning: Continuous Value Creation in a Japanese Company; 3.1. Introduction; 3.2. Literature review; 3.3. Methodological issues; 3.4. Research design; 3.5. Case description: ubiquitous management accounting practices at Kyocera; 3.6. Discussions and conclusions: management accounting as an education system. 4 New Ways to Create Value Integrating Strategic and Accounting Issues in a New Context of Digital Transformation: French Perspectives4.1. Introduction; 4.2. The evolution of value chain and business model; 4.3. The digitization and the evolution of accounting practices: French perspectives; 4.4. Conclusion; Part 3: The Notion of Value Creation in the Context of Japanese SMEs; 5 Value Creation from Voluntary Disclosure by Small-and Medium-Sized Entities; 5.1. Introduction; 5.2. SME accounting scheme in Japan; 5.3. Theoretical foundations; 5.4. Literature review. 5.5. Association between SMEs' voluntary disclosure and value creation5.6. Summary; 6 SMEs' Value from Voluntary Disclosure: Deductive Quantitative Approach; 6.1. Introduction; 6.2. Research design; 6.3. Results; 6.4. Interpretation and discussion; 6.5. Conclusion; 7 SMEs' Value from Voluntary Disclosure: Inductive Qualitative Approach; 7.1. Introduction; 7.2. Research design; 7.3. Results; 7.4. Discussion and interpretation; 7.5. Conclusion; Bibliography; Index; End User License Agreement.