This course was created by Joanne Locke, with material from Mike Lucas and Paul Grayson.
Except for third party materials and otherwise stated in the acknowledgements section, this content is made available under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 Licence [Tip: hold Ctrl and click a link to open it in a new tab. (Hide tip)] .
The material acknowledged below is Proprietary and used under licence (not subject to Creative Commons Licence). Grateful acknowledgement is made to the following sources for permission to reproduce material in this course:
Course image: Sami in Flickr made available under Creative Commons Attribution 2.0 Licence.
Table 1: adapted extract from: Wilson, R.M.S. and Chua, W.F. (1993) Managerial accounting: Method and meaning, 2nd edn, London; New York, Chapman & Hall.
Box 2: adapted from: Millman, T. and Lucas, M. (1998) ‘Observations on the marketing/accounting interface in key account management’, Journal of Selling and Major Account Management, vol. 1, no. 2, pp. 10–20
Video: © The Open University and made available under https://creativecommons.org/licenses/by-nc-nd/3.0/
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If reading this text has inspired you to learn more, you may be interested in joining the millions of people who discover our free learning resources and qualifications by visiting The Open University - www.open.edu/ openlearn/ free-courses