Relationship between strategic management accounting techniques and profitability-a proposed model

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. doi:10.1108/MBE-04-2013-0023

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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.

Item Type: Article
Article Type: Article
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 > School of Business, Computing and Social Sciences
Research Priority Areas: Applied Business & Technology
Depositing User: Susan Turner
Date Deposited: 27 Jan 2015 10:36
Last Modified: 05 Aug 2023 12:04

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