TY  - CHAP
AB  - 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.
VL  - 14
SN  - 978-0-76231-243-6, 978-1-84950-367-9/1474-7871
DO  - 10.1016/S1474-7871(05)14002-7
UR  - https://doi.org/10.1016/S1474-7871(05)14002-7
AU  - Shields Jeffrey F.
AU  - Shields Michael D.
ED  - Marc J. Epstein
ED  - John Y. Lee
PY  - 2005
Y1  - 2005/01/01
TI  - Revenue Drivers: Reviewing and Extending the Accounting Literature
T2  - Advances in Management Accounting
T3  - Advances in Management Accounting
PB  - Emerald Group Publishing Limited
SP  - 33
EP  - 60
Y2  - 2024/04/20
ER  -