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Contemporary Issues in Management Accounting$
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Alnoor Bhimani

Print publication date: 2006

Print ISBN-13: 9780199283361

Published to Oxford Scholarship Online: May 2007

DOI: 10.1093/acprof:oso/9780199283361.001.0001

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Strategic cost management: upsizing, downsizing, and right(?) sizing

Strategic cost management: upsizing, downsizing, and right(?) sizing

(p.355) 16 Strategic cost management: upsizing, downsizing, and right(?) sizing
Contemporary Issues in Management Accounting

John K. Shank

Oxford University Press

This chapter examines the concept of strategic cost management (SCM). It argues that most management accounting professors and management accountants in the business world prefer the often complicated, but conceptually less complex, world of ‘management accounting’ versus the conceptually challenging world of ‘strategic accounting’. SCM's ‘softness’ is too ‘hard’ for them, forcing them towards a world view that is much more multidisciplinary and integrative than they are trained for or comfortable with. The chapter foresees very few champions for SCM in the corporate world or in academe, while a large array of forces are working against the development of such champions, either in universities, accounting firms, or lower-level corporate training programmes. A case study of the business model of one of the best capitalized competitive local exchange carriers (CLECs) — Comprehensive Home Communications (CHC) of Atlanta, Georgia — is presented.

Keywords:   strategic cost management, cost accounting, Comprehensive Home Communications, managing accounting

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