... Strategic Performance& quot;, Strategic Management Journal, 17(9) (1996), 693-712. Banker, R. D., S. M. Datar and R. S. Kaplan, "Productivity Measurement and Management Accounting& quot;, ... example,Banker, Datar and Kaplan 1989). Strategic Management Accounting and Control Rajiv D. Banker Ashbel Smith Chair in Accounting and Information Management The University of Texas at Dallas ... be used for strategic planning, control and cost management. 2. The Design of Strategic Cost Management and Control Systems If management accounting information systems are to be useful for...