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Exploring the potential of customer accounting: A synthesis of the accounting and marketing literatures
Citation
McManus, L and Guilding, C, Exploring the potential of customer accounting: A synthesis of the accounting and marketing literatures, Journal of Marketing Management, 24, (7-8) pp. 771-795. ISSN 0267-257X (2008) [Refereed Article]
Copyright Statement
Copyright 2008 Westburn Publishers Ltd.
DOI: doi:10.1362/026725708X345515
Abstract
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 Details
Item Type: | Refereed Article |
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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 |
Downloads: | 0 |
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