This paper addresses the above research gaps and aims at generating a better understanding of the determinants of an
aligned strategic account management program in order to assists firms wishing to design such a program. More precisely,
the purpose of the paper is to develop an inclusive and comprehensive framework that identifies the design elements
and related management practices of strategic account management programs. The paper contributes to the literature on strategic account management by summarizing extant research and developing an organizing framework,informed by an empirical study