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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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.
Creators(s): |
Roslender, R. and Hart, S. ![]() | Item type: | Article |
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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: | 12 Feb 2021 03:41 |
URI: | https://strathprints.strath.ac.uk/id/eprint/4472 |
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