This article briefly explores how a strategy as practice perspective helps us understand how management accounting can support the strategic managment process.
The first article explores customer profitability analysis and customer portfolio management. The second then sets out to explore how accounting information has been used to understand customer profitability in several case studies with a discussion related to the literature on customer profitability.
This article reviews life cycle costing and the implications for management accounting
This article is also available to download from the MASS - Food for thought page