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 (https://doi.org/10.1006/cpac.2001.0477)

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.

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• Item metadata

  Item type:	Article
  ID code:	4472
  Dates:	Date Event April 2002 Published
  Subjects:	Social Sciences > Commerce > Marketing. Distribution of products
  Department:	Strathclyde Business School > Marketing
  Depositing user:	Strathprints Administrator
  Date deposited:	19 Nov 2007
  Last modified:	08 Apr 2024 15:47
  URI:	https://strathprints.strath.ac.uk/id/eprint/4472