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Accounting for What Counts in the Value Chain in a Way That Counts

Chapter

Abstract

This chapter discusses accounting for what counts in a way that counts: not everything needs to be accounted for in a uniform manner. Rather, what needs to be accounted for directly proceeds from strategic concerns (generic strategy and position on the market). To this end, this chapter exposes the main features of strategic analysis, leading to value chain management accounting. These issues rest upon a Porterian analysis of strategy and the value chain delineated into management accounting systems and figures.

Keywords

Value chain accounting Generic strategy Position on the market Mode of production 

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© The Author(s) 2018

Authors and Affiliations

  1. 1.Grenoble École de ManagementGrenobleFrance

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