e 80‘s the concept of strategic management accounting had generated debate in the specialized literature. Generally, strategic management accounting is identified with a generic approach of accounting for strategic positioning. The strategic nature of management accounting aims at its external and prospective orientation. Strategic management accounting can be defined as "a process of identifying, gathering, choosing and analyzing accounting data for helping the management team to make strategic decisions and to anizational effectiveness" (Hoque, 2001: p.2). Normally, the development and use of strategic management accounting techniques is related to strategic issues regarding the external information needs in order to face the uncertainties of economic environment and to support strategic
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