[eBook Code] Value Creation in Management Accounting and Strategic Management (eBook Code, 1st)

Part 1. The Evolution of the Concept of Value Creation in Accounting and Strategy (At a Theoretical Level)

1. Value Creation: A Polysemic Concept.

2. Strategy and Management Accounting: Theoretical Background.

Part 2. The Linkages between Accounting and Strategy Practices in Various Environments

3. Management Accounting Practices as Organizational Learning: Continuous Value Creation in a Japanese Company.

4. New Ways to Create Value Integrating Strategic and Accounting Issues in a New Context of Digital Transformation: French Perspectives.

Part 3. The Notion of Value Creation in the Context of Japanese SMEs

5. Value Creation from Voluntary Disclosure by Small- and Medium-Sized Entities.

6. SMEs’ Value from Voluntary Disclosure: Deductive Quantitative Approach.

7. SMEs’ Value from Voluntary Disclosure: Inductive Qualitative Approach.