The Evolution of Strategic Management Accounting (SMA): A Comprehensive Overview

The inception of strategic management accounting dates back to 1981 when Kenneth Simmonds introduced this concept, emphasizing its potential to empower managers in devising more effective strategies for navigating the ever-changing and highly competitive business landscape. Over the ensuing decades, this concept has undergone a multifaceted evolution, with various dimensions explored by different authors. This work delves into the diverse dimensions that authors have explored over three decades and assesses their contributions to, or potential impact on, the development of this concept. The study divides these authors' works into three distinct sections, spanning from 1981 to 2000, then from 2001 to 2010, and finally, from 2011 to 2017 and post 2017.

Accounting

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