MARKETING ASPECTS IN STRATEGIC MANAGEMENT ACCOUNTING

Dario Dunkovic (), Durdica Juric and Tereza Nikolic
Additional contact information
Dario Dunkovic: Van Dongen Group
Durdica Juric: RRiF College of Financial Management Zagreb

Interdisciplinary Management Research, 2010, vol. 6, 739-750

Abstract: Strategic management accounting has an important role to play in providing information about the major sources of competitive advantage of an enterprise. In increasingly dynamic environments the provision of strategically relevant information is of paramount importance for the formulation and execution of business strategies. Management control systems together with traditional management accounting represent a starting point for the development of modern management accounting concepts. There is a need to look for methods and techniques which can lead to better relationship between strategy and operational effectiveness. Externally focused on the market, strategic management accounting integrates insights from management accounting and marketing within a strategic management framework. This article outlines a broad role of marketing activities in management accounting as they can influence the relative strategic position and thereby help to evaluate business performance of customers, suppliers and competitors. The goal of the paper is to search for marketing aspects which can lead to strategic goals set by organizations. The interdisciplinary approach which is including accounting and marketing can help executive management and academics in creating strategy framework and performance scorecards.

Keywords: management accounting; strategic management accounting; marketing (search for similar items in EconPapers)
JEL-codes: M3 M41 (search for similar items in EconPapers)
Date: 2010
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