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The incidence, perceived merit and antecedents of customer accounting: An exploratory note
journal contribution
posted on 2023-05-20, 04:55 authored by Guilding, C, McManus, LThe results of a survey appraising the frequency and perceived merit of customer accounting (CA) practices are reported. Given the limited attention afforded the subject in the normative and empirical literatures, CA usage appears to be greater than what might have been reasonably anticipated. Evidence of a positive association between market orientation and CA, as well as a weak positive association between competition intensity and CA is provided.
History
Publication title
Accounting, Organizations and SocietyVolume
27Issue
1-2Pagination
45-59ISSN
0361-3682Department/School
TSBEPublisher
Pergamon PressPlace of publication
The Boulevard, Langford Lane, Kidlington, Oxford, England, Ox5 1GbRights statement
Copyright 2001 Elsevier Science Ltd.Repository Status
- Restricted