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Business leaders and management teams must contend with, and compete in, an increasingly mercurial and fast-moving business environment. Decisions, related to both tactical choices made on a day-to-day basis, as well as longer-term strategic planning, are dependent on the ability of the organization to react to changes in marketplace in a timely manner. Adhocracy, a managerial model and leadership headset introduced in 1970s, is increasingly revisited as a possible solution to the following problem. Organizations, and the decision making process must have some sort of structure, review process, and hierarchy to help ensure that the best decisions are being made, but that hierarchy can restrict or hinder the speed with which decisions are completed and approved. A more modular-like decision making structure, oriented toward the reality of the market, appears to represent a proactive and appropriate path forward. Linking to this, strategic management accounting, representing an inclusion of management accounting professionals in the decision making process, is a logical extension and addition to this theory.
This book addresses, from a conversational and hands-on perspective, the implications of finance, financial literacy, and the importance of understanding finance for both individuals and entrepreneurs. Finance and understanding financial matters are the ones that drive the decision-making process for businesses, large and small; but it is especially important for small business owners as they attempt to build, expand, and develop their businesses. As a CPA, member of the AICPA Financial Literacy Commission, and a weekly columnist for Inc, personal finance and financial literacy is something that drives decisions and plans for both individuals and organizations. Better informed people make better decisions. This book addresses the multitude of financial issues faced by individuals, entrepreneurs, and small business owners. Incorporating technology trends into this text, resources, links, and additional information is integrated throughout this text.
Blockchain technology and artificial intelligence (AI) have the potential to transform how the accounting and financial services industries engage with the business, stakeholder and consumer communities.
This book critically analyzes the concept of strategic management accounting, the implications this emerging paradigm will have on the accounting profession, and the ramifications for businesses at large. This research examines current literature, and illustrates these concepts with current market examples. This manuscript approaches the topic in a way that is unique by linking the concept of SMA to the integrated reporting framework. In essence, strategic management accounting is a theory with broad-based support, but the IR framework and reporting structure provides a vehicle through which progress, costs, and benefits of a more strategic accounting function can be evaluated. Focusing on principles, primarily for internal management utilization, the following provides an outline and summary of concepts and techniques that can be used to elevate the role of the management accounting function. Whether you are a management expert, an accounting professional, or simply someone looking to keep up to date with emerging business trends, this text provides the content, and action-oriented steps to meet those expectations.
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