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Author: | Inglis, R.M. |
Title: | Exploring accounting and market orientation: an interfunctional case study |
Journal: | Journal of Marketing Management
2008 : VOL. 24:7-8, p. 687-710 |
Index terms: | customers management accounting market orientation |
Language: | eng |
Abstract: | The disciplines of marketing and management accounting have embraced a wider strategic conceptualization in which customers, customer value and competitive positioning have become common research themes. The market orientation concept exemplifies the extant research within the marketing literature in which a company's interfunctionality co-ordinated resources are focused on understanding and competitively responding to customers' needs. Within the management accounting literature, a range of similarly focused techinques, interpreted in this stduy as market-oriented accounting (MOA), have evolved in which information for decision making is fashioned by the company's customers and competitors |
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