Article, Early Access, 2023

Strategic management accounting revisited: building on insights from the business model field

JOURNAL OF ACCOUNTING AND ORGANIZATIONAL CHANGE, ISSN 1832-5912, 1832-5912, 10.1108/JAOC-01-2022-0008

Contributors

Roslender, Robin (Corresponding author) [1] Hart, Susan 0000-0002-9093-2308 [2] Nielsen, Christian 0000-0001-5050-5793 [1]

Affiliations

  1. [1] Aalborg Univ Business Sch, Aalborg, Denmark
  2. [NORA names: AAU Aalborg University; University; Denmark; Europe, EU; Nordic; OECD];
  3. [2] Univ Durham, Business Sch, Durham, England
  4. [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

Data Provider: Clarivate