Article, Early Access,
Strategic management accounting revisited: building on insights from the business model field
Affiliations
- [1] Aalborg Univ Business Sch, Aalborg, Denmark [NORA names: AAU Aalborg University; University; Denmark; Europe, EU; Nordic; OECD];
- [2] Univ Durham, Business Sch, Durham, England [NORA names: United Kingdom; Europe, Non-EU; OECD]
Abstract
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Keywords
Accounting to customers,
Business model,
Customers,
Integrated reporting,
Strategic management accounting,
Value creation and delivery,
Value proposition