The Impact of Strategic Management Accounting on The Financial Performance of Low-Cost Airlines

Jorge Suárez Tirado, Inese Mavlutova
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Abstract

Strategic management accounting is the last stage of evolution in management accounting, seeking to contribute strategic information to support strategic decision-making and strategic management; this information is obtained from the application of several strategic management accounting techniques for collecting superior information. This paper aims to determine the role of strategic management accounting in the financial performance of low-cost airlines, seeking to encourage its adoption, implementation, and use for these types of companies. It relies on a literature review regarding strategic management accounting and the airline industry, especially with documents obtained from Scopus and Web of Science. Besides, a questionnaire was applied to experts in this industry, along with the application of a spline regression model for data analysis. The study revealed that the contribution of strategic management accounting in the financial performance of the analyzed low-cost airlines is influenced by decision-making and decision-implementation processes, management accountants who provide external, non-financial, and forward-looking information are the main actors in the adoption, implementation, and the use of strategic management accounting in the analyzed low-cost airlines.
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战略管理会计对低成本航空公司财务绩效的影响
战略管理会计是管理会计发展的最后阶段,旨在为战略决策和战略管理提供战略信息;这些信息是通过应用几种战略管理会计技术来收集高级信息而获得的。本文旨在确定战略管理会计在低成本航空公司财务绩效中的作用,并鼓励这类公司采用、实施和使用战略管理会计。它依赖于关于战略管理会计和航空业的文献综述,特别是从Scopus和Web of Science获得的文件。此外,还对该行业的专家进行了问卷调查,并应用样条回归模型进行数据分析。研究表明,战略管理会计对所分析的低成本航空公司财务业绩的贡献受到决策和决策实施过程的影响,提供外部、非财务和前瞻性信息的管理会计师是采用、实施,以及运用战略管理会计对低成本航空公司进行分析。
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来源期刊
CiteScore
1.90
自引率
0.00%
发文量
118
期刊介绍: WSEAS Transactions on Environment and Development publishes original research papers relating to the studying of environmental sciences. We aim to bring important work to a wide international audience and therefore only publish papers of exceptional scientific value that advance our understanding of these particular areas. The research presented must transcend the limits of case studies, while both experimental and theoretical studies are accepted. It is a multi-disciplinary journal and therefore its content mirrors the diverse interests and approaches of scholars involved with sustainable development, climate change, natural hazards, renewable energy systems and related areas. We also welcome scholarly contributions from officials with government agencies, international agencies, and non-governmental organizations.
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