Purpose The purpose of this paper is to provide a review of the origins of strategic management accounting and to assess the extent of adoption and “success” of strategic management accounting (SMA). Design/methodology/approach Empirical papers which have directly researched SMA and prior review papers of the adoption and implementation of SMA or SMA techniques are reviewed. As well as assessing the extent of adoption of SMA and the reasons underlying an apparent low adoption rate, the role of accountants in adopting and implementing SMA is considered. Finally, the success or otherwise of SMA is discussed. Findings SMA or SMA techniques have not been adopted widely, nor is the term SMA widely understood or used. However, aspects of SMA have had an impact, influencing the thinking and language of business, and the way in which we undertake various business processes. These issues cut across the wider domain of management, and are not just the province of management accountants. Research limitations/implications There is limited value in conducting future surveys of the adoption and implementation of SMA or SMA techniques. Rather, the focus should be on how SMA‐inspired techniques and processes diffuse into general practice within organizations. Originality/value Twenty‐five years after the term strategic management accounting was first introduced in the literature, this paper brings together disparate literature and provides a broad assessment of the “state‐of‐the‐art” of strategic management accounting to inform researchers and practitioners.

Kim Langfield‐Smith

Accounting Auditing & Accountability Journal

Dedicated to the advancement of accounting knowledge, the Accounting, Auditing & Accountability Journal publishes high quality manuscripts concerning the interaction between accounting/auditing and their socio-economic and political environments, encouraging critical analysis of policy and practice in these areas. The journal also seeks to encourage debate about the philosophies and traditions which underpin the accounting profession, the implications of new policy alternatives and the impact of accountancy on the socio-economic and political environment.

The Accounting, Auditing and Accountability Journal is dedicated to advancing accounting knowledge by publishing high-quality manuscripts that explore the interaction between accounting/auditing and their socio-economic and political environments. The journal encourages critical analysis of policies and practices in these areas and seeks to foster debate about the philosophies and traditions that underpin the accounting profession, the implications of new policy alternatives, and the impact of accountancy on the socio-economic and political landscape.

《Accounting, Auditing and Accountability Journal》致力于推动会计知识的发展，发表高质量的手稿，关注会计/审计与其社会经济及政治环境之间的互动，鼓励对这些领域政策和实践的批判性分析。该期刊还旨在促进关于支撑会计职业的哲学和传统的辩论，探讨新政策选择的影响，以及会计对社会经济和政治环境的影响。

Category	Quartile
管理学	3
管理学, 商业财政与金融	3

Strategic management accounting: how far have we come in 25 years?

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Journal Info

Category	Quartile
BUSINESS, FINANCE	1