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

TY - JOUR

T1 - Integrating management accounting and marketing in the pursuit of competitive advantage: the case for strategic management accounting

AU - Roslender, Robin

AU - Hart, Susan J.

N1 - dc.publisher: Elsevier

PY - 2002

Y1 - 2002

N2 - 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.

AB - 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.

U2 - 10.1006/cpac.2001.0477

DO - 10.1006/cpac.2001.0477

M3 - Article

SN - 1045-2354

VL - 13

SP - 255

EP - 277

JO - Critical Perspectives on Accounting

JF - Critical Perspectives on Accounting

IS - 2

ER -