Revenue Drivers: Reviewing and Extending the Accounting Literature

Advances in Management Accounting

ISBN: 978-0-76231-243-6, eISBN: 978-1-84950-367-9

ISSN: 1474-7871

Publication date: 10 December 2005

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. 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)14002-7

Download as .RIS

Publisher

:

Emerald Group Publishing Limited

Copyright © 2005, Emerald Group Publishing Limited

Please note you might not have access to this content

You may be able to access this content by login via Shibboleth, Open Athens or with your Emerald account.
If you would like to contact us about accessing this content, click the button and fill out the form.