| Abstract: | This paper examines the accounting techniques presently used to assist decision making and control within the marketing function of companies that operate in a highly competitive industry. The overall observation is that, while the use of these techniques is greater than in earlier studies conducted in less competitive industries, only a handful of management accounting techniques considered superior by the conventional wisdom have found their way into regular usage. No evidence was found to indicate that better performing firms employ these techniques on a more regular basis. |
