Reviewing literature on rolling forecasts, benchmarking and customer profitability : a management accounting perspective
Year: 2012
Type: dissertation
Abstract: Increasingly complex and dynamic business environment leads to the introduction of\ncontemporary management accounting innovations. Rolling forecasts, benchmarking and\ncustomer profitability are becoming more popular among practitioners worldwide, and these\ntools are increasingly propagated in the beyond budgeting literature. This paper reviews the\nexisting set of conventional wisdom, academic and practitioner literature which has been\naccumulated on rolling forecasts, benchmarking and customer profitability since their\nemergence till February 2012. This evidence is used to gain insight into how the three\ninnovations have been adopted in management accounting literature, how they have been\nresearched and how they have been communicated. Conclusions are drawn on the knowledge\naccumulation of the three innovations and the role of Beyond Budgeting as a channel in the\ndiffusion process
Authors: Alena Golyagina, Danielius Valuckas
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W2469574445