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020 _a9781119467069
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020 _a1119467063
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020 _a9781119419921
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020 _a1119419921
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082 0 4 _a658.15/11
_223
100 1 _aSugahara, Satoshi,
_d1931-
245 1 0 _aValue creation in management accounting and strategic management :
_ban integrated approach /
_cSatoshi Sugahara, Nabyla Daidj, Sumitaka Ushio.
260 _aLondon :
_bISTE, Ltd. ;
_aHoboken :
_bWiley,
_c2017.
300 _a1 online resource.
336 _atext
_btxt
_2rdacontent
337 _acomputer
_bc
_2rdamedia
338 _aonline resource
_bcr
_2rdacarrier
490 1 _aDiverse and global perspectives on value creation set ;
_vv. 2
504 _aIncludes bibliographical references and index.
588 0 _aPrint version record.
505 0 _aTable of Contents; Title; Copyright; Introduction; Part 1: The Evolution of the Concept of Value Creation in Accounting and Strategy (At a Theoretical Level); 1 Value Creation: A Polysemic Concept; 1.1. Introduction; 1.2. The economic concept of value; 1.3. The value concept in strategic management: the evolution of strategic thought of Michael Porter; 1.4. From value creation to cocreation of value; 1.5. Conclusion; 2 Strategy and Management Accounting: Theoretical Background; 2.1. Defining'strategy'; 2.2. The'prescriptive view' and'postscriptive view' of strategy.
505 8 _a2.3. The role of accounting in strategic management2.4. Making an organization literate about strategy; Part 2: The Linkages between Accounting and Strategy Practices in Various Environments; 3 Management Accounting Practices as Organizational Learning: Continuous Value Creation in a Japanese Company; 3.1. Introduction; 3.2. Literature review; 3.3. Methodological issues; 3.4. Research design; 3.5. Case description: ubiquitous management accounting practices at Kyocera; 3.6. Discussions and conclusions: management accounting as an education system.
505 8 _a4 New Ways to Create Value Integrating Strategic and Accounting Issues in a New Context of Digital Transformation: French Perspectives4.1. Introduction; 4.2. The evolution of value chain and business model; 4.3. The digitization and the evolution of accounting practices: French perspectives; 4.4. Conclusion; Part 3: The Notion of Value Creation in the Context of Japanese SMEs; 5 Value Creation from Voluntary Disclosure by Small-and Medium-Sized Entities; 5.1. Introduction; 5.2. SME accounting scheme in Japan; 5.3. Theoretical foundations; 5.4. Literature review.
505 8 _a5.5. Association between SMEs' voluntary disclosure and value creation5.6. Summary; 6 SMEs' Value from Voluntary Disclosure: Deductive Quantitative Approach; 6.1. Introduction; 6.2. Research design; 6.3. Results; 6.4. Interpretation and discussion; 6.5. Conclusion; 7 SMEs' Value from Voluntary Disclosure: Inductive Qualitative Approach; 7.1. Introduction; 7.2. Research design; 7.3. Results; 7.4. Discussion and interpretation; 7.5. Conclusion; Bibliography; Index; End User License Agreement.
650 0 _aManagerial accounting.
_960384
650 0 _aStrategic planning.
655 4 _aElectronic books.
700 1 _aDaidj, Nabyla,
_d1964-
700 1 _aUshio, Sumitaka,
_d1979-
776 0 8 _iPrint version:
_aSugahara, Satoshi, 1931-
_tValue creation in management accounting and strategic management.
_dLondon : ISTE, Ltd. ; Hoboken : Wiley, 2017
_z9781848219762
_z1848219768
_w(OCoLC)960238858
830 0 _aInnovation, entrepreneurship, management series.
_pDiverse and global perspectives on value creation set ;
_vv. 2.
856 4 0 _uhttps://eresourcesptsl.ukm.remotexs.co/user/login?url=https://doi.org/10.1002/9781119419921
_zWiley Online Library
907 _a.b16816894
_b2022-10-23
_c2020-07-17
942 _n0
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_b2020-07-17
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