doi: 10.7763/JOEBM.2014.V2.122
Strategic Management Accounting as a Source of Information for Value-Driven Project Management
Alina Kozarkiewicz
,
Monika Lada
- Faculty of Management, AGH University of Science and Technology, ul. Gramatyka 10, 30-067 Cracow, Poland.
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.
Keywords
- About project management
- strategic management accounting
- value creation
- value measurement
How to 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. https://doi.org/10.7763/JOEBM.2014.V2.122
Copyright & License
Copyright © 2014 by the authors. This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited (CC BY 4.0).