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Customer accounting adoption in Australian companies: a field study


McManus, L and Guilding, C, Customer accounting adoption in Australian companies: a field study, Accounting, Accountability and Performance, 15, (1) pp. 33-69. ISSN 1445-954X (2009) [Refereed Article]

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Field study evidence is drawn upon to examine the adoption of customer accounting (CA) practices and also barriers to CA adoption. While CA has commanded increased attention in the literature, there has been a paucity of research directed to examining the manner of CA application, and why companies do, or do not, adopt CA. Semi-structured interviews were conducted in fourteen Australian organisations, and it has been found that over half had adopted, or were planning to adopt, some form of CA in the future. The main barriers to further CA adoption noted were information technology constraints, other competing organisational priorities, resistance to change, inadequate skills and no strong CA advocate

Item Details

Item Type:Refereed Article
Keywords:accounting, companies, buisness, Australia
Research Division:Education
Research Group:Education systems
Research Field:Technical, further and workplace education
Objective Division:Economic Framework
Objective Group:Management and productivity
Objective Field:Management
UTAS Author:McManus, L (Professor Lisa McManus)
ID Code:133444
Year Published:2009
Deposited By:TSBE
Deposited On:2019-06-27
Last Modified:2019-08-20

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