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The incidence, perceived merit and antecedents of customer accounting: An exploratory note

Citation

Guilding, C and McManus, L, The incidence, perceived merit and antecedents of customer accounting: An exploratory note, Accounting, Organizations and Society, 27, (1-2) pp. 45-59. ISSN 0361-3682 (2002) [Refereed Article]

Copyright Statement

Copyright 2001 Elsevier Science Ltd.

DOI: doi:10.1016/S0361-3682(01)00030-7

Abstract

The 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.

Item Details

Item Type:Refereed Article
Keywords:customer accounting, survey, competition
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:133451
Year Published:2002
Web of Science® Times Cited:75
Deposited By:TSBE
Deposited On:2019-06-27
Last Modified:2019-07-29
Downloads:0

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