Paper Information

Journal:   JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING   summer 2016 , Volume 5 , Number 18 #b00493; Page(s) 29 To 53.
 
Paper: 

Blue Ocean Strategy and the Development of Strategic Management Accounting

 
 
Author(s):  NAMAZI MOHAMMAD, GHADIRIAN ARANI MOHAMMAD HOSSEIN, FATTAHI NAFCHI HASAN
 
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Abstract: 
The main purpose of this study is to investigate the role of current Strategic Management Accounting (SMA) techniques in applying Blue Ocean Strategy (BOS) and identifying possible effects of this type of strategy on SMA and its techniques. This study is a qualitative research that is based on the library of archive data collection approach. Findings show that some of the SMA techniques (including life cycle analysis, strategic pricing, value chain analysis, target costing, kaizen costing and budgeting, ABC, ABM, and BSC) not only are applicable to implement BOS, but also are essential components. However, most of these techniques in assisting strategic management based on the blue ocean ideas require some modifications. That is, SMA for being useful in the formulation, implementation, sustainability and evaluation of BOS requires some improvements. Consideration to the substitutes and alternatives, buyer utility (including non-customers), human, behavioral and intangible factors are the most important required factors for advancement of SMA in this field. Therefore, it is concluded that SMA is affected by color of the firm strategy. However, it still can maintain the usefulness of the information system by some adjustments in its techniques.
 
Keyword(s): Blue Ocean Strategy,Create Uncontested Market Space,Make the Competition Irrelevant,Modern Strategic Management Accounting Techniques
 
References: 
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