Use of strategic management accounting techniques by companies in the Czech Republic

The purpose of this paper is to investigate the degree of use of strategic management accounting (SMA) techniques and the main factors affecting this in the Czech Republic. In order to achieve such an understanding, we apply a quantitative approach, rooted in contingency theory, including descriptiv...

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Bibliographic Details
Main Authors: Petr Petera, Libuše Šoljaková
Format: Article
Language:English
Published: Taylor & Francis Group 2020-01-01
Series:Ekonomska Istraživanja
Subjects:
Online Access:http://dx.doi.org/10.1080/1331677X.2019.1697719