管理會計並非鄙人之主攻，而偶有所得，亦曾於美國會計學會 (AAA) 2010年之舊金山年會上權作點評人，但狗尾續貂耳。由《會計地平線》等雜誌之研究而發軔，拙作探討戰略管理會計系統中成本驅動因子以及收益驅動因子之核心維度，並剖析二者在價值鏈分析中的或有平衡關係。文章刊於美國伊利諾大學主辦之組織管理類期刊中。

文章英文摘要如下：

Strategic management accounting provides financial information and analysis regarding product markets, competitors’ costs, cost structures, and monitoring of firm strategy and competitor strategy (Bromwich, 1990). It assists the management team with better strategic decisions and organizational effectiveness by identifying, gathering, choosing and analyzing accounting data (Hoque, 2002). The role of accountants in strategic decision-making is crucial for the sustainability of corporate strategy, and accountants should consider the cost structure of both their own firm and competitors (including existing competitors and potential entrants). Moreover, instead of focusing on cost information only, accountants must adopt a holistic view of strategic information. Since many cost and other market characteristics of product attributes are intertwining, accountants need to incorporate all these characteristics into strategic management accounting consideration (Bromwich, 1990). In this paper, I empirically investigate the following two research questions. First, what are the essential dimensions of cost drivers and revenue drivers in strategic management accounting systems? Second, is the performance of strategic management accounting contingent on a balance between cost drivers and revenue drivers (including relevant costing, operating, R&D, and marketing activities) in value chain analysis?

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