• ISSN: 2301-3567 (Print), 2972-3981 (Online)
    • Abbreviated Title: J. Econ. Bus. Manag.
    • Frequency: Quarterly
    • DOI: 10.18178/JOEBM
    • Editor-in-Chief: Prof. Eunjin Hwang
    • Executive Editor: Ms. Fiona Chu
    • Abstracting/ Indexing:  CNKI, Google Scholar, Electronic Journals Library, Crossref, Ulrich's Periodicals Directory, MESLibrary, etc.
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HOME > Archive > 2014 > Volume 2 Number 3 (Aug. 2014) >
JOEBM 2014 Vol.2(3): 186-190 ISSN: 2301-3567
DOI: 10.7763/JOEBM.2014.V2.122

Strategic Management Accounting as a Source of Information for Value-Driven Project Management

Alina Kozarkiewicz and Monika Lada

Abstract—The main aim of this paper is to present the relevance of strategic management accounting for the contemporary projects and project-oriented organizations. Due to the fact that the modern project management is business-oriented and value–driven, it requires new sources of information. Therefore, the evolution from operational towards strategic project management accounting was demanded. The paper demonstrates the evolution of project management accounting  from cost calculation and budgeting towards measuring project value for key stakeholders. On the basis of literature review it is discussed how value measurement is addressed in the most popular methods of project strategic management accounting.

Index Terms—About project management, strategic management accounting, value creation, value measurement.

Alina Kozarkiewicz and Monika Lada are with the Faculty of Management, AGH University of Science and Technology, ul. Gramatyka 10, 30-067 Cracow, Poland (e-mail: akozarki@zarz.agh.edu.pl, mlada@zarz.agh.edu.pl).

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Cite:Alina Kozarkiewicz and Monika Lada, "Strategic Management Accounting as a Source of Information for Value-Driven Project Management," Journal of Economics, Business and Management vol. 2, no. 3, pp. 186-190, 2014.

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