Integrating Management Accounting and Marketing in the Pursuit of Competitive advantage: the case for strategic management accounting |
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| Affiliation: | 1. Department of Accounting, Finance and Law, University of Stirling, UK;2. Department of Marketing, University of Strathclyde, UK;1. School of Accounting, Université Laval, Canada;2. Management Department, Université Laval, Canada;1. University of Sussex, UK;2. Stockholm School of Economics, Sweden;3. Victoria University of Wellington, New Zealand;4. Victoria University of Wellington, New Zealand;1. Department of Accounting, College of Business, King Khalid University, P.O. Box 3247, Abha 61471, Saudi Arabia;2. School of Accounting, Information Systems and Supply Chain, College of Business and Law, RMIT University, Victoria, Australia, GPO Box 2476, 3001, Australia;1. Department of Accounting, Universitas Riau, Kampus Bina Widya, 12,5 SP. Panam,Pekanbaru, 28293,Riau, Indonesia;2. Accounting Research Institute & Faculty of Accountancy, Universiti Teknologi MARA, 45450 Syah Alam, Selangor, Malaysia |
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| 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. |
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