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Accounting and Business Research Volume 12, 1982 - Issue 47
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Original Articles

Strategic Management Accounting for Pricing: A Case Example

Kenneth Simmonds
Pages 206-214 | Published online: 27 Feb 2012

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Nik Herda Nik Abdullah, Shamala Krishnan, Azliza Azrah Mohd Zakaria & Grace Morris. (2022) Strategic management accounting practices in business: A systematic review of the literature and future research directions. Cogent Business & Management 9:1.
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Petr Petera & Libuše Šoljaková. (2020) Use of strategic management accounting techniques by companies in the Czech Republic. Economic Research-Ekonomska Istraživanja 33:1, pages 46-67.
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Martin Carlsson-Wall, Kalle Kraus & Johnny Lind. (2015) Strategic management accounting in close inter-organisational relationships. Accounting and Business Research 45:1, pages 27-54.
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Ken Bates & Mark Whittington. (2009) The Customer Is King. Enthroned or In Exile? An Analysis of the Level of Customer Focus in Leading Management Accounting Textbooks. Accounting Education 18:3, pages 291-317.
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Antonella Cugini, Antonella Carù & Fabrizio Zerbini. (2007) The Cost of Customer Satisfaction: A Framework for Strategic Cost Management in Service Industries. European Accounting Review 16:3, pages 499-530.
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Articles from other publishers (43)

Nizar Mohammad Alsharari. (2023) The interplay of strategic management accounting, business strategy and organizational change: as influenced by a configurational theory. Journal of Accounting & Organizational Change 20:1, pages 153-176.
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Robin Roslender, Susan Hart & Christian Nielsen. (2023) Strategic management accounting revisited: building on insights from the business model field. Journal of Accounting & Organizational Change 20:1, pages 1-20.
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Liem Tan Vo, Nhi Van Vo, Toan Ngoc Pham & Nguyen Ngoc Hien. (2023) The Impact of Historical Performance and Managerial Risk-taking Propensity on the Behavior of Choosing Prospector Strategy and Using Strategic Management Accounting Information in Viet Nam Manufacturer. SAGE Open 13:4.
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Asliddin Makhmudov. (2023) MODERN CONCEPTS OF STRATEGIC MANAGEMENT ACCOUNTING. Economics and Innovative Technologies 11:1, pages 169-182.
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Feng Gao & Rong Zhong. (2022) Information environment and interfirm alliance. Review of Quantitative Finance and Accounting 60:2, pages 643-677.
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Quang Linh Huynh. (2023) Effect of marketing strategy on organizational efficacy via managerial accounting. Marketing and Management of Innovations 14:4, pages 84-98.
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Wingsun LiWingsun Li. 2023. Strategic Management Accounting in a Network Economy. Strategic Management Accounting in a Network Economy 1 18 .
Anca Antoaneta Vărzaru, Claudiu George Bocean, Mădălina Giorgiana Mangra & Gabriel Ioan Mangra. (2022) Assessing the Effects of Innovative Management Accounting Tools on Performance and Sustainability. Sustainability 14:9, pages 5585.
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Lindong Ma, Xihui Chen, Jiawen Zhou & Luigi Aldieri. (2022) Strategic Management Accounting in Small and Medium-Sized Enterprises in Emerging Countries and Markets: A Case Study from China. Economies 10:4, pages 74.
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Kamilė Medeckytė & Daiva Tamulevičienė. (2021) Research on the Awareness and Application of Strategic Management Accounting Instruments in Lithuanian Companies. Buhalterinės apskaitos teorija ir praktika:23, pages 1.
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Anastasiya G. TISHCHENKO. (2021) A framework for strategic management accounting in a commercial bank. Finance and Credit 27:2, pages 402-416.
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Sorinel Căpușneanu, Dan Ioan Topor, Dana Maria (Oprea) Constantin, Cristian Marian Barbu & Mihaela Stefan Hint. 2021. Sustainability Reporting, Ethics, and Strategic Management Strategies for Modern Organizations. Sustainability Reporting, Ethics, and Strategic Management Strategies for Modern Organizations 1 29 .
Raffi Gabriel Chammassian & Valerie Sabatier. (2020) The role of costs in business model design for early-stage technology startups. Technological Forecasting and Social Change 157, pages 120090.
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Elia Ferracuti & Stephen R. Stubben. (2019) The role of financial reporting in resolving uncertainty about corporate investment opportunities. Journal of Accounting and Economics 68:2-3, pages 101248.
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Salete Verginia Fontana Baiochi, Elizandra Severgnini, Maurilio José Batista, Katia Abbas & Kelly Cristina Mucio marques. (2018) Competitors’ cost analysis: a study with companies of the Brazilian sugarcane industry. Contaduría y Administración 64:2, pages 92.
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Leonardo Sedevich-Fons. (2018) Linking strategic management accounting and quality management systems. Business Process Management Journal 24:6, pages 1302-1320.
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Niran Subramaniam. 2018. Advances in Management Accounting. Advances in Management Accounting 175 195 .
Wing Sun LiWing Sun Li. 2018. Strategic Management Accounting. Strategic Management Accounting 1 9 .
Irvine Lapsley & Josephine V. Rekers. (2017) The relevance of strategic management accounting to popular culture: The world of West End Musicals. Management Accounting Research 35, pages 47-55.
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Fabio Santini. (2013) Strategic Management Accounting and financial performance in the small and medium sized Italian manufacturing enterprises. MANAGEMENT CONTROL:1, pages 77-107.
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C.C. Steve Fong. (2011) Strategic management accounting of social networking site service company in China. Journal of Technology Management in China 6:2, pages 125-139.
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Mike Tayles. 2011. Review of Management Accounting Research. Review of Management Accounting Research 22 52 .
Robin Roslender & Susan J. Hart. (2010) Taking the customer into account: Transcending the construction of the customer through the promotion of self-accounting. Critical Perspectives on Accounting 21:8, pages 739-753.
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Lino Cinquini & Andrea Tenucci. (2010) Strategic management accounting and business strategy: a loose coupling?. Journal of Accounting & Organizational Change 6:2, pages 228-259.
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ART DURNEV & CLAUDINE MANGEN. (2009) Corporate Investments: Learning from Restatements. Journal of Accounting Research 47:3, pages 679-720.
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Janek T. D. Ratnatunga & Kashi R. Balachandran. (2009) Carbon Business Accounting: The Impact of Global Warming on the Cost and Management Accounting Profession. Journal of Accounting, Auditing & Finance 24:2, pages 333-355.
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Simon Cadez & Chris Guilding. (2008) An exploratory investigation of an integrated contingency model of strategic management accounting. Accounting, Organizations and Society 33:7-8, pages 836-863.
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Tommaso Agasisti, Michela Arnaboldi & Giovanni Azzone. (2006) Strategic management accounting in universities: the Italian experience. Higher Education 55:1, pages 1-15.
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Simon Cadez & Chris Guilding. (2007) Benchmarking the incidence of strategic management accounting in Slovenia. Journal of Accounting & Organizational Change 3:2, pages 126-146.
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Alnoor Bhimani & Kim Langfield-Smith. (2007) Structure, formality and the importance of financial and non-financial information in strategy development and implementation. Management Accounting Research 18:1, pages 3-31.
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Robin Roslender & Susan J Hart. (2003) In search of strategic management accounting: theoretical and field study perspectives. Management Accounting Research 14:3, pages 255-279.
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Robin Roslender & Susan J. Hart. (2002) Integrating Management Accounting and Marketing in the Pursuit of Competitive advantage: the case for strategic management accounting. Critical Perspectives on Accounting 13:2, pages 255-277.
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Chris Guilding, Karen S. Cravens & Mike Tayles. (2000) An international comparison of strategic management accounting practices. Management Accounting Research 11:1, pages 113-135.
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Chris Guilding. (1999) Competitor-focused accounting: an exploratory note. Accounting, Organizations and Society 24:7, pages 583-595.
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ROBIN ROSLENDER. (1997) Accounting for the Worth of Employees: Is the Discipline Finally Ready to Respond to the Challenge?. Journal of Human Resource Costing & Accounting 2:1, pages 9-25.
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Robin Roslender. (2005) Accounting for Strategic Positioning: Responding to the Crisis in Management Accounting 1 . British Journal of Management 6:1, pages 45-57.
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Kenneth Simmonds. (1985) GLOBAL STRATEGY: ACHIEVING THE GEOCENTRIC IDEAL. International Marketing Review 2:1, pages 8-17.
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Greg Richins, Theophanis C. Stratopoulos & Christopher Wong. (2016) Data Analytics and Big Data: Opportunity or Threat for the Accounting Profession?. SSRN Electronic Journal.
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Ghanendra Fago. (2010) Performance Measurement using Balance Scorecard A Case of Nepal. SSRN Electronic Journal.
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Valerie Li. (2012) Do False Financial Statements Lead Peer Firms to Make Distorted Real Decisions? An Analysis of Peer Firms’ Real Operating Decisions during Periods of Misreporting. SSRN Electronic Journal.
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Art Durnev & Claudine Mangen. (2012) The Real Effects of Managerial Narratives: Evidence from a Quarter-Billion Words. SSRN Electronic Journal.
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Aldonio Ferreira & Carly Moulang. (2009) Does the Involvement of Management Accountants in Strategic Management Processes Enhance Organisations’ Strategic Effectiveness? An Empirical Analysis. SSRN Electronic Journal.
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Art Durnev & Claudine Mangen. (2008) Corporate Investments: Learning from Restatements. SSRN Electronic Journal.
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