Research On The Application Of Strategic Management Accounting From The Perspective Of Meaning Construction Theory

The increasingly complex strategic environment poses a challenge to traditional management accounting,and as a product of strategic management and management accounting,Strategic management accounting are becoming more and more prominent for the survival,the sustainable development and the growth of the value of the whole enterprise.People from all walks of life pay more and more attention to it.The question that what enterprise should do to adapt to the change of the strategic environment and apply the strategic management accounting is of practical significance to improve the theory and method of strategic management accounting and to promote the development of enterprises.However,the development of strategic management accounting in China is not long,the research is immature,and few researcher research the application of it,they are rarely concerned with the procedure of applying strategic management accounting.This paper is based on the perspective of sense making,uses the methods of grounded theory and interview and comprehends the four elements(including situation,gap,bridge and outcome)and the research process of the theory of sense making.On the basis of this comprehension,the author chooses five CFO and makes deeply interview.The study of the full text from the following four fronts:The background of using strategic management accounting information,the obstacle of satisfying strategic management accounting information,the way of solving the obstacle and the effect of satisfying strategic management accounting information.Finally,the author summaries the procedure of applying the strategic management accounting.The result show that the application of strategic management accounting should be carried out from the following three aspects:the understanding of the strategic environment,the communication of strategic information,and the selection of management accounting methods.When we try applying strategic management accounting,we should follw three steps.First,analysis and understand the strategic environment systematicly and enhance its transparency.Second,based on the understanding of the strategic environment,communicate strategic information from the three aspects of information reconstruction,information comparison and information balance.Third,relying on clear environment and information,choose management accounting methods.The result of this study have theoretical and practical significance for enriching the theory of strategic management accounting,guiding the application of strategic management accounting and promoting the development of enterprises.