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Integrating management accounting and marketing in the pursuit of competitive advantage: the case for strategic management accounting

Roslender, R. and Hart, S. (2002) Integrating management accounting and marketing in the pursuit of competitive advantage: the case for strategic management accounting. Critical Perspectives On Accounting, 13 (2). pp. 255-277. ISSN 1045-2354

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Abstract

As a powerful approach to accounting for competitive advantage, strategic management accounting remains largely unexploited. Externally focused on the market, strategic management accounting integrates insights from management accounting and marketing within a strategic management framework. Consequently it can be distinguished from seemingly related attempts to develop a more strategically significant approach to accounting to management. In addition to debating these issues, the paper draws on field study data to suggest a potentially fruitful advance of the strategic management accounting concept in the form of brand management accounting.