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Open Access research with a European policy impact...

The Strathprints institutional repository is a digital archive of University of Strathclyde's Open Access research outputs. Strathprints provides access to thousands of Open Access research papers by Strathclyde researchers, including by researchers from the European Policies Research Centre (EPRC).

EPRC is a leading institute in Europe for comparative research on public policy, with a particular focus on regional development policies. Spanning 30 European countries, EPRC research programmes have a strong emphasis on applied research and knowledge exchange, including the provision of policy advice to EU institutions and national and sub-national government authorities throughout Europe.

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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.

Item type: Article
ID code: 4472
Keywords: strategic management, marketing, accounting, brand management, Marketing. Distribution of products, Finance, Accounting, Sociology and Political Science, Information Systems and Management
Subjects: Social Sciences > Commerce > Marketing. Distribution of products
Department: Strathclyde Business School > Marketing
Depositing user: Strathprints Administrator
Date deposited: 19 Nov 2007
Last modified: 17 May 2017 00:06
URI: https://strathprints.strath.ac.uk/id/eprint/4472
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