Abstract

A key element in the development of management accounting information systems is the identification of data sources from which strategically relevant information can be obtained. The argument forwarded in this paper is that the information content of security prices is a rich, relatively unbiased, timely and easily accessible data source which has a potentially fruitful role within the realm of strategic management accounting. The central aim of the present work is to encourage inter-disciplinary research on the potential of this information source for activities such as environmental scanning, budgeting/planning and competitor analysis.

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