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Calculating customer intimacy: accounting numbers in a sales and marketing department

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  • Suresh Cuganesan
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    Abstract

    Purpose – The purpose of this research is to examine the role of accounting numbers in one organisation's attempts to enact and calculate customer intimacy, given renewed interest in organisation-customer relationships. Design/methodology/approach – The paper utilises actor-network theory in conducting an ethnography at a wholesale financial services firm pursuing a strategy of customer intimacy. The main empirical site was the sales and marketing department, where actors were attempting to further their knowledge of customer needs in the present and anticipate them into the future. Findings – The paper finds heterogeneous enactments of “customer intimacy” through a “numeric calculation network” and a “sales calculation network”. The former sought to use accounting numbers to calculate how customer intimacy was enacted and impose upon a sales-force periphery a regime of performance measurement. The latter eventually destabilised the proposed performance measures by promoting their own basis for calculating customers. These were more diverse and “implicit”, comprising talk and communication through co-location and proximity with customers. Originality/value – The paper provides a number of insights into the role of accounting as a calculative practice. The observed emergence of novel means of producing accounting numbers outside the domain of the accounting function and within the sales and marketing department has important implications for the practice and study of accounting. In addition, potential limits to the use of accounting in enabling “action at a distance” are identified through the observed contest between “hard” accounting' numbers and softer modes of calculation.

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    Bibliographic Info

    Article provided by Emerald Group Publishing in its journal Accounting, Auditing & Accountability Journal.

    Volume (Year): 21 (2008)
    Issue (Month): 1 (January)
    Pages: 78-103

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    Handle: RePEc:eme:aaajpp:v:21:y:2008:i:1:p:78-103

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    Web page: http://www.emeraldinsight.com

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    Postal: Emerald Group Publishing, Howard House, Wagon Lane, Bingley, BD16 1WA, UK
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    Related research

    Keywords: Accounting; Customer orientation; Customer relations; Customers;

    References

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    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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    1. Ezzamel, Mahmoud & Lilley, Simon & Willmott, Hugh, 2004. "Accounting representation and the road to commercial salvation," Accounting, Organizations and Society, Elsevier, vol. 29(8), pages 783-813, November.
    2. Suresh Cuganesan, 2006. "The role of functional specialists in shaping controls within supply networks," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(4), pages 465-492, July.
    3. Robson, Keith, 1992. "Accounting numbers as "inscription": Action at a distance and the development of accounting," Accounting, Organizations and Society, Elsevier, vol. 17(7), pages 685-708, October.
    4. Ogden, S. G., 1997. "Accounting for organizational performance: The construction of the customer in the privatized water industry," Accounting, Organizations and Society, Elsevier, vol. 22(6), pages 529-556, August.
    5. Jeacle, Ingrid & Walsh, Eamonn J., 2002. "From moral evaluation to rationalization: accounting and the shifting technologies of credit," Accounting, Organizations and Society, Elsevier, vol. 27(8), pages 737-761, November.
    6. Ahrens, Thomas, 1997. "Talking Accounting: An Ethnography Of Management Knowledge In British And German Brewers," Accounting, Organizations and Society, Elsevier, vol. 22(7), pages 617-637, October.
    7. Anthony Hopwood, 1992. "Accounting calculation and the shifting sphere of the economic," European Accounting Review, Taylor & Francis Journals, vol. 1(1), pages 125-143.
    8. Carmona, Salvador & Ezzamel, Mahmoud & Gutierrez, Fernando, 1997. "Control and cost accounting practices in the Spanish Royal Tobacco Factory," Accounting, Organizations and Society, Elsevier, vol. 22(5), pages 411-446, July.
    9. Walsh, Eamonn J. & Jeacle, Ingrid, 2003. "The taming of the buyer: the retail inventory method and the early twentieth century department store," Accounting, Organizations and Society, Elsevier, vol. 28(7-8), pages 773-791.
    10. Chua, Wai Fong, 1995. "Experts, networks and inscriptions in the fabrication of accounting images: A story of the representation of three public hospitals," Accounting, Organizations and Society, Elsevier, vol. 20(2-3), pages 111-145.
    11. Walsh, Eamonn J. & Stewart, Ross E., 1993. "Accounting and the construction of institutions: The case of a factory," Accounting, Organizations and Society, Elsevier, vol. 18(7-8), pages 783-800.
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    Cited by:
    1. Suresh Cuganesan & John C. Dumay, 2009. "Reflecting on the production of intellectual capital visualisations," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 22(8), pages 1161-1186, November.

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