This book explores two combined approaches (strategy and accounting) from a cross-disciplinary perspective in order to improve knowledge of value creation in various contexts. Existing studies on this topic have generally adopted a purely account-based or strategy-oriented approach to address this issue. However, this book draws upon a number of well-defined theoretical and empirical backgrounds and methodologies. Since the 1980s, many changes have occurred and companies have increasingly focused their strategies on value creation. Consequently, new strategic directions have emerged,…mehr
This book explores two combined approaches (strategy and accounting) from a cross-disciplinary perspective in order to improve knowledge of value creation in various contexts. Existing studies on this topic have generally adopted a purely account-based or strategy-oriented approach to address this issue. However, this book draws upon a number of well-defined theoretical and empirical backgrounds and methodologies. Since the 1980s, many changes have occurred and companies have increasingly focused their strategies on value creation. Consequently, new strategic directions have emerged, especially for managerial accounting. Management accounting and alignment with strategy could thus improve performance. This book encourages further thought and reflection on these issues which should be pursued in the future as firms face new challenges associated with the acceleration of digital transformation.Hinweis: Dieser Artikel kann nur an eine deutsche Lieferadresse ausgeliefert werden.
Satoshi Sugahara, Kwansei Gakuin University (KGU), Japan. Nabyla Daidj, Telecom Business School, France. Sumitaka Ushio, Chuo University, Japan.
Inhaltsangabe
Introduction ix Part 1 The Evolution of the Concept of Value Creation in Accounting and Strategy (At a Theoretical Level) 1 Chapter 1 Value Creation: A Polysemic Concept 3 1.1 Introduction 3 1.2 The economic concept of value 3 1.2.1 Back to the basics 3 1.2.2 The concept of value explained by IO scholars 5 1.3 The value concept in strategic management: the evolution of strategic thought of Michael Porter 11 1.3.1 The first stage: the economical background of Porter 12 1.3.2 The second phase: a shift toward strategic management (1980-2000) 13 1.3.3 The third phase: the role of geographic location (the 2000s), clusters and nations 17 1.3.4 The fourth phase: from the end of the 2000s to the beginning of the 2010s 18 1.4 From value creation to cocreation of value 19 1.5 Conclusion 21 Chapter 2 Strategy and Management Accounting: Theoretical Background 23 2.1 Defining "strategy" 23 2.2 The "prescriptive view" and "postscriptive view" of strategy 25 2.2.1 The prescriptive view of strategy 25 2.2.2 The postscriptive view of strategy 26 2.3 The role of accounting in strategic management 28 2.3.1 Transmitting a prescriptive strategy within an organization 28 2.3.2 Fostering organizational learning as a postscriptive strategy 32 2.4 Making an organization literate about strategy 34 Part 2 The Linkages between Accounting and Strategy Practices in Various Environments 37 Chapter 3 Management Accounting Practices as Organizational Learning: Continuous Value Creation in a Japanese Company 39 3.1 Introduction 39 3.2 Literature review 41 3.3 Methodological issues 44 3.4 Research design 46 3.5 Case description: ubiquitous management accounting practices at Kyocera 47 3.5.1 Organizational structure and accounting responsibility 47 3.5.2 Penetrating the Kyocera philosophy 49 3.5.3 Budgeting processes based on Plans 52 3.5.4 Fractal organizational learning through the budgeting process 55 3.6 Discussions and conclusions: management accounting as an education system 58 Chapter 4 New Ways to Create Value Integrating Strategic and Accounting Issues in a New Context of Digital Transformation: French Perspectives 61 4.1 Introduction 61 4.2 The evolution of value chain and business model 62 4.2.1 The extended notion of value chain 62 4.2.2 Business model and value creation 65 4.2.3 Linking business models to other management tools (the balance scorecard) 70 4.3 The digitization and the evolution of accounting practices: French perspectives 71 4.3.1 From digitization to digital transformation 71 4.3.2 Uber, uberization and digitization 73 4.3.3 What digital transformation of accounting activities? 76 4.3.4 From big data to advisory services 78 4.4 Conclusion 78 Part 3 The Notion of Value Creation in the Context of Japanese SMEs 81 Chapter 5 Value Creation from Voluntary Disclosure by Small-and Medium-Sized Entities 83 5.1 Introduction 83 5.2 SME accounting scheme in Japan 85 5.2.1 Accounting Standard Board of Japan Guidelines for SMEs (ASBJ Guidelines) 85 5.2.2 General Accounting Standards for SMEs (General standards) 85 5.2.3 Accounting Rules of Corporate Tax Act (Tax Accounting Standard) 86 5.2.4 The International Financial Reporting Standards for SMEs (IFRS for SMEs) 86 5.2.5. Japanese Generally Accepted Accounting Principles (J-GAAP). 86 5.3 Theoretical foundations 86 5.4 Literature review 88 5.5 Association between SMEs' voluntary disclosure and value creation 92 5.6 Summary 93 Chapter 6 SMEs' Value from Voluntary Disclosure: Deductive Quantitative Approach 95 6.1 Introduction 95 6.2 Research design 98 6.2.1 Participants 98 6.2.2 Questionnaire development 98 6.2.3 Descriptive statistics 99 6.3 Results 102 6.4 Interpretation and discussion 107 6.4.1 CPTAs' perceptions of ASBJ Guidelines 107 6.4.2 CPTAs' perceived values of ASBJ Guidelines 109 6.4.3 CPTAs' perceived values of General Standards 110 6.4.4 Differences in value between ASBJ Guidelines and General Standards 111 6.5 Conclusion 112 Chapter 7 SMEs' Value from Voluntary Disclosure: Inductive Qualitative Approach 115 7.1 Introduction 115 7.2 Research design 116 7.2.1 Participants 116 7.2.2 Data analysis 119 7.2.3 Quality check 119 7.3 Results 119 7.3.1 Accounting competencies 120 7.3.2 Financing needs 126 7.3.3 SMEs' management goals 130 7.4 Discussion and interpretation 135 7.4.1 Trading off between expertise and autonomy 136 7.4.2 Cloud accounting for value creation 136 7.4.3 Accrual versus tax accounting 137 7.4.4 Checklist scheme 138 7.4.5 Growth intentions versus preserving status quo 138 7.5 Conclusion 140 Bibliography 143 Index 163
Introduction ix Part 1 The Evolution of the Concept of Value Creation in Accounting and Strategy (At a Theoretical Level) 1 Chapter 1 Value Creation: A Polysemic Concept 3 1.1 Introduction 3 1.2 The economic concept of value 3 1.2.1 Back to the basics 3 1.2.2 The concept of value explained by IO scholars 5 1.3 The value concept in strategic management: the evolution of strategic thought of Michael Porter 11 1.3.1 The first stage: the economical background of Porter 12 1.3.2 The second phase: a shift toward strategic management (1980-2000) 13 1.3.3 The third phase: the role of geographic location (the 2000s), clusters and nations 17 1.3.4 The fourth phase: from the end of the 2000s to the beginning of the 2010s 18 1.4 From value creation to cocreation of value 19 1.5 Conclusion 21 Chapter 2 Strategy and Management Accounting: Theoretical Background 23 2.1 Defining "strategy" 23 2.2 The "prescriptive view" and "postscriptive view" of strategy 25 2.2.1 The prescriptive view of strategy 25 2.2.2 The postscriptive view of strategy 26 2.3 The role of accounting in strategic management 28 2.3.1 Transmitting a prescriptive strategy within an organization 28 2.3.2 Fostering organizational learning as a postscriptive strategy 32 2.4 Making an organization literate about strategy 34 Part 2 The Linkages between Accounting and Strategy Practices in Various Environments 37 Chapter 3 Management Accounting Practices as Organizational Learning: Continuous Value Creation in a Japanese Company 39 3.1 Introduction 39 3.2 Literature review 41 3.3 Methodological issues 44 3.4 Research design 46 3.5 Case description: ubiquitous management accounting practices at Kyocera 47 3.5.1 Organizational structure and accounting responsibility 47 3.5.2 Penetrating the Kyocera philosophy 49 3.5.3 Budgeting processes based on Plans 52 3.5.4 Fractal organizational learning through the budgeting process 55 3.6 Discussions and conclusions: management accounting as an education system 58 Chapter 4 New Ways to Create Value Integrating Strategic and Accounting Issues in a New Context of Digital Transformation: French Perspectives 61 4.1 Introduction 61 4.2 The evolution of value chain and business model 62 4.2.1 The extended notion of value chain 62 4.2.2 Business model and value creation 65 4.2.3 Linking business models to other management tools (the balance scorecard) 70 4.3 The digitization and the evolution of accounting practices: French perspectives 71 4.3.1 From digitization to digital transformation 71 4.3.2 Uber, uberization and digitization 73 4.3.3 What digital transformation of accounting activities? 76 4.3.4 From big data to advisory services 78 4.4 Conclusion 78 Part 3 The Notion of Value Creation in the Context of Japanese SMEs 81 Chapter 5 Value Creation from Voluntary Disclosure by Small-and Medium-Sized Entities 83 5.1 Introduction 83 5.2 SME accounting scheme in Japan 85 5.2.1 Accounting Standard Board of Japan Guidelines for SMEs (ASBJ Guidelines) 85 5.2.2 General Accounting Standards for SMEs (General standards) 85 5.2.3 Accounting Rules of Corporate Tax Act (Tax Accounting Standard) 86 5.2.4 The International Financial Reporting Standards for SMEs (IFRS for SMEs) 86 5.2.5. Japanese Generally Accepted Accounting Principles (J-GAAP). 86 5.3 Theoretical foundations 86 5.4 Literature review 88 5.5 Association between SMEs' voluntary disclosure and value creation 92 5.6 Summary 93 Chapter 6 SMEs' Value from Voluntary Disclosure: Deductive Quantitative Approach 95 6.1 Introduction 95 6.2 Research design 98 6.2.1 Participants 98 6.2.2 Questionnaire development 98 6.2.3 Descriptive statistics 99 6.3 Results 102 6.4 Interpretation and discussion 107 6.4.1 CPTAs' perceptions of ASBJ Guidelines 107 6.4.2 CPTAs' perceived values of ASBJ Guidelines 109 6.4.3 CPTAs' perceived values of General Standards 110 6.4.4 Differences in value between ASBJ Guidelines and General Standards 111 6.5 Conclusion 112 Chapter 7 SMEs' Value from Voluntary Disclosure: Inductive Qualitative Approach 115 7.1 Introduction 115 7.2 Research design 116 7.2.1 Participants 116 7.2.2 Data analysis 119 7.2.3 Quality check 119 7.3 Results 119 7.3.1 Accounting competencies 120 7.3.2 Financing needs 126 7.3.3 SMEs' management goals 130 7.4 Discussion and interpretation 135 7.4.1 Trading off between expertise and autonomy 136 7.4.2 Cloud accounting for value creation 136 7.4.3 Accrual versus tax accounting 137 7.4.4 Checklist scheme 138 7.4.5 Growth intentions versus preserving status quo 138 7.5 Conclusion 140 Bibliography 143 Index 163
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