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Marketing Aspects In Strategic Management Accounting

Author

Listed:
  • Dario Dunkovic

    (Van Dongen Group)

  • Durdica Juric

    (RRiF College of Financial Management Zagreb)

  • Tereza Nikolic

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.

Suggested Citation

  • Dario Dunkovic & Durdica Juric & Tereza Nikolic, 2010. "Marketing Aspects In Strategic Management Accounting," Interdisciplinary Management Research, Josip Juraj Strossmayer University of Osijek, Faculty of Economics, Croatia, vol. 6, pages 739-750.
    • Handle: RePEc:osi:journl:v:6:y:2010:p:739-750
    as

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    File URL: http://www.efos.unios.hr/repec/osi/journl/PDF/InterdisciplinaryManagementResearchVI/IMR6a56.pdf
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    References listed on IDEAS

    as
    1. N/A, 1991. "Appraisal," National Institute Economic Review, National Institute of Economic and Social Research, vol. 138(1), pages 3-5, November.
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    More about this item

    Keywords

    management accounting; strategic management accounting; marketing;
    All these keywords.

    JEL classification:

    • M3 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Marketing and Advertising
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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