TY  - JOUR
AB  - Purpose– The purpose of this study is to propose a comprehensive strategic model to manage profitability. Strategic management accounting concepts and tools are adopted to explore and manage the main profitability drivers (cost, assets, and revenue). Design/methodology/approach– A deductive approach is used to identify the variables of the profitability model. Phase one of this study rely onreviewing prior literature in the fieldin order to identify the key profitability drivers that uses in managing profitability (costs, assets and revenue).Phase two of the researchfocuses on testing the perceptions ofthe managers of Egyptian “Information and communications technology” sector, the relative merits of such a model. Findings– The most important finding in the current study, which has not been investigated in previous studies, is that the proposed comprehensive profitability model which contains cost, the assets and revenue techniques was a better predictor of profitability than the alternative models, which contain a combination of two variables. Originality/value– As the first study of its kind, this model contributes to the theoretical literature in the field. It is also a practical contribution in managing profitability of the Egyptian “Information and communications technology” sector.
VL  - 18
IS  - 3
SN  - 1368-3047
DO  - 10.1108/MBE-04-2013-0023
UR  - https://doi.org/10.1108/MBE-04-2013-0023
AU  - Abdelmoneim Mohamed Abeer
AU  - Jones Tracy
PY  - 2014
Y1  - 2014/01/01
TI  - Relationship between strategic management accounting techniques and profitability – a proposed model
T2  - Measuring Business Excellence
PB  - Emerald Group Publishing Limited
SP  - 1
EP  - 22
Y2  - 2024/04/23
ER  -