A review of the marketing and accounting literatures has revealed that to date no previous study has examined the intersection of the marketing and accounting literatures pertinent to Customer Accounting (CA). This paper provides a synthesis of these two literatures by exploring the potential of CA. It updates the recent achievements in the CA literature from an accounting perspective and explores the nature of marketing based measures pertaining to customer marketing and management. It appears there is considerable potential for accountants to draw on points of focus raised in the marketing literature to further advance customer focused accounting measures of performance.

Item Type:	Refereed Article
Keywords:	customer accounting, strategic management accounting, customer satisfaction, customer loyalty, customer profitability
Research Division:	Commerce, Management, Tourism and Services
Research Group:	Accounting, auditing and accountability
Research Field:	Accounting theory and standards
Objective Division:	Economic Framework
Objective Group:	Management and productivity
Objective Field:	Marketing
UTAS Author:	McManus, L (Professor Lisa McManus)
ID Code:	131829
Year Published:	2008
Deposited By:	TSBE
Deposited On:	2019-04-08
Last Modified:	2019-07-02
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