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

R. Roslender, S. Hart

Research output: Contribution to journalArticlepeer-review

46 Citations (Scopus)


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.
Original languageEnglish
Pages (from-to)255-277
Number of pages22
JournalCritical Perspectives On Accounting
Issue number2
Publication statusPublished - Apr 2002


  • strategic management
  • marketing
  • accounting
  • brand management

Cite this