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