Authors:
Hlaing Htake Khaung Tin, Muhammad Usaini, Robbi Rahim, Muhammad Asif Khan, Sarfraz Hussain, Vu Thi Phuong Lien

Addresses:
Faculty of Information Science, University of Information Technology, Yangon, Yangon Region, Myanmar. Department of Accounting and Finance, Federal University, Gusau, Zamfara, Nigeria. Department of Management, Sekolah Tinggi Ilmu Manejemen Sukma, Medan, North Sumatra, Indonesia. Department of Management, Faculty of Economic and Business, Bhayangkara University, Jakarta, Daerah Khusus Ibukota Jakarta, Indonesia. Department of Finance, Government Graduate College of Commerce, Sahiwal, Punjab, Pakistan. Department of Auditing, Faculty of Accounting, Academy of Finance, Bac Tu Liem, Hanoi, Vietnam.

Abstract:

The rapid evolution of digital technologies, cloud computing, artificial intelligence, and Software-as-a-Service (SaaS) has significantly transformed the business environment of the software industry. In this business environment, marketing principles are essential for meeting customer needs, adding value, competing in the market, and building customer relationships. This review paper examines marketing principles in the software industry, namely market segmentation, targeting, and positioning; marketing mix strategy; software pricing; digital marketing; customer relationship management; customer acquisition; customer retention; and SaaS business models. This narrative literature review examined available research on marketing principles and software businesses. The literature review shows the continued relevance of traditional marketing principles, which must be adapted to new business environments. The available literature shows that successful software marketing requires customer-oriented software development, efficient pricing, digital communication, and customer participation. Additionally, the literature proves that customer onboarding, product adoption, and retention and renewal are especially important for SaaS businesses. Based on the literature reviewed, it appears possible to propose a conceptual model linking accounting information to cost and financial analysis, planning and budgeting, performance evaluation, managerial decision-making, and organizational performance. The review suggests that management accounting is moving toward becoming a more analytical and strategic partner to the business, rather than just a reporting and controlling tool.

Keywords: Management Accounting; Performance Evaluation; Digital Technologies; Artificial Intelligence (AI); Marketing Mix Strategy; Digital Communication; Managerial Decision-Making.

Received on: 14/02/2025, Revised on: 01/04/2025, Accepted on: 24/06/2025, Published on: 05/06/2026

DOI: 10.69888/FTSHS.2026.000758

FMDB Transactions on Sustainable Humanities and Society, 2026 Vol. 3 No. 2, Pages: 62-73

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