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Customer accounting adoption in Australian companies: a field study
journal contribution
posted on 2023-05-20, 04:54 authored by McManus, L, Guilding, CField 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
History
Publication title
Accounting, Accountability and PerformanceVolume
15Pagination
33-69ISSN
1445-954XDepartment/School
TSBEPublisher
Griffith UniversityPlace of publication
AustraliaRights statement
Copyright 2009 the authorsRepository Status
- Restricted