Mohamed, Abeer Abdulmoniem and Jones, Tracy A (2014) Relationship between strategic management accounting techniques and profitability-a proposed model. Measuring Business Excellence, 18 (3). pp. 1-22. ISSN 1368-3047Full text not available from this repository.
Purpose – The purpose of this study is to propose a comprehensive strategic model to manage profitability. Strategic management accounting concepts and tools are adopted to explore and manage the main profitability drivers (cost, assets, and revenue). Design/methodology/approach – A deductive approach is used to identify the variables of the profitability model. Phase one of this study rely on reviewing prior literature in the field in order to identify the key profitability drivers that uses in managing profitability (costs, assets and revenue).Phase two of the research focuses on testing the perceptions of the managers of Egyptian “Information and communications technology” sector, the relative merits of such a model. Findings – The most important finding in the current study, which has not been investigated in previous studies, is that the proposed comprehensive profitability model which contains cost, the assets and revenue techniques was a better predictor of profitability than the alternative models, which contain a combination of two variables. Originality/value – As the first study of its kind, this model contributes to the theoretical literature in the field. It is also a practical contribution in managing profitability of the Egyptian “Information and communications technology” sector.
|Uncontrolled Keywords:||Intellectual capital, Customer value management, Profitability management, Strategic management accounting, Customer profitability analysis|
|Subjects:||H Social Sciences > HG Finance > HG4001 Finance management. Business finance|
|Divisions:||Schools and Research Institutes > Business School > Accounting and Finance|
|Research Priority Areas:||Applied Business Research|
|Depositing User:||Susan Turner|
|Date Deposited:||27 Jan 2015 10:36|
|Last Modified:||17 Mar 2017 15:17|