Revenue Drivers: Reviewing and Extending the Accounting Literature

Abstract

While management-accounting research continues to focus on cost drivers, research has recently begun to examine revenue drivers. We review the research on revenue drivers with reference to five revenue-driver models in the accounting literature. The revenue drivers identified by quantitative empirical research are located in a revenue-driver model based on their levels of analysis (customer, product, organization, industry) and other characteristics of a revenue driver–revenue relation. Implications of this model for research are discussed.

Citation

Shields, J.F. and Shields, M.D. (2005), "Revenue Drivers: Reviewing and Extending the Accounting Literature", Epstein, M.J. and Lee, J.Y. (Ed.) Advances in Management Accounting (Advances in Management Accounting, Vol. 14), Emerald Group Publishing Limited, Leeds, pp. 33-60. https://doi.org/10.1016/S1474-7871(05)14002-7