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

Robin Roslender, Susan J. Hart

    Research output: Contribution to journalArticle

    37 Citations (Scopus)

    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 languageEnglish
    Pages (from-to)255-277
    Number of pages23
    JournalCritical Perspectives on Accounting
    Volume13
    Issue number2
    DOIs
    Publication statusPublished - 2002

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