Management accountants' participation in strategic management processes: A cross-industry comparison

While the role of management accountants has traditionally been limited to the provision of useful information to decision-makers, recent studies show that contemporary management accountants have become an integral part Of strategic decision-making processes. The findings based on a survey of 193 large Slovenian companies reveal that Slovenian accountants are relatively strong v involved in strategic management processes, although the level Of participation varies intensely across industries. Participation is relatively high in contemporary manufacturing industries, the trade sector, and tourism and hospitality set-vices, whereas it is relatively low in public services and utilities, construction, and logistics sectors.