Strategic management accounting in the construction industry: an application

The strategic management accounting has become a buzz-word nowadays. The high dynamism of the competitive environment has obliged companies to start thinking strategically and most of all align strategy with the operations. The present paper aims at discussing and presenting the level of diffusion of strategic management tools in the
construction industry. The reasons lie on the productive and strategic specificity of the construction market. As a consequence, through a survey conducted on a sample of
construction firms, we discuss around the existing limitations and possibility for the actual diffusion of strategic management accounting.