Value creation in management accounting and strategic management

Intro -- Table of Contents -- Title -- Copyright -- Introduction -- Part 1: The Evolution of the Concept of Value Creation in Accounting and Strategy (At a Theoretical Level) -- 1 Value Creation: A Polysemic Concept -- 1.1. Introduction -- 1.2. The economic concept of value -- 1.3. The value concept in strategic management: the evolution of strategic thought of Michael Porter -- 1.4. From value creation to cocreation of value -- 1.5. Conclusion -- 2 Strategy and Management Accounting: Theoretical Background -- 2.1. Defining "strategy" -- 2.2. The "prescriptive view" and "postscriptive view" of strategy -- 2.3. The role of accounting in strategic management -- 2.4. Making an organization literate about strategy -- 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 -- 3.1. Introduction -- 3.2. Literature review -- 3.3. Methodological issues -- 3.4. Research design -- 3.5. Case description: ubiquitous management accounting practices at Kyocera -- 3.6. Discussions and conclusions: management accounting as an education system -- 4 New Ways to Create Value Integrating Strategic and Accounting Issues in a New Context of Digital Transformation: French Perspectives -- 4.1. Introduction -- 4.2. The evolution of value chain and business model -- 4.3. The digitization and the evolution of accounting practices: French perspectives -- 4.4. Conclusion -- 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 -- 5.1. Introduction -- 5.2. SME accounting scheme in Japan -- 5.3. Theoretical foundations -- 5.4. Literature review -- 5.5. Association between SMEs' voluntary disclosure and value creation -- 5.6. Summary.