Sma in Slovenia

In: Business and Management

Submitted By farhanah92
Words 2132
Pages 9
Benchmarking the incidence of strategic management accounting in Slovenia
The purpose of this research is to benchmark the degree which large companies in Slovenia apply strategic management accounting. This research conducted by Simon Cadez from Department of Accounting and Auditing, Faculty of Economics, University of Ljubljana, Slovenia and Chris Guilding from Service Industry Research Centre, Griffith university, Queensland, Australia. This research is on 2007 at Slovenia. Before this research Guilding have done his research on United Kingdom, New Zealand and United States America. His study represented the first to provide an international comparison, which large companies are applying Strategic Management Accounting practices. This study extends Guilding work by benchmarking the degree of strategic management accounting adoption in Slovenia relative to Australia.
Benchmarking is a measurement of the quality of an organizations policies, products, programs, strategies and their comparison with standard measurement, or similar measurements of it peers. The objectives of benchmarking are to determine what and where improvements are called for, to analyze how other organizations achieve their high performance levels, and to use this information to improve performance.
Slovenia is a former socialist country that began the process of transition to a market economy in the early 1990’s after gaining independent from Yugoslavia. Slovenia is widely noted as a role model of a successful transition from a socialist to a market economy. In 2004, it became a full member of European Union and NATO. In 2007, it was the first of the new countries to adopt the Euro currency. Slovenia is also the most economically developed of the new countries, having already overtaken two old EU member states (Greece and Portugal) in terms of per capita GDP. Further in 2008,…...

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