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.
Original language | English |
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Pages (from-to) | 255-277 |
Number of pages | 23 |
Journal | Critical Perspectives on Accounting |
Volume | 13 |
Issue number | 2 |
DOIs | |
Publication status | Published - 2002 |