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

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  • Guilding, Chris
  • McManus, Lisa

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  • Guilding, Chris & McManus, Lisa, 2002. "The incidence, perceived merit and antecedents of customer accounting: an exploratory note," Accounting, Organizations and Society, Elsevier, vol. 27(1-2), pages 45-59.
    • Handle: RePEc:eee:aosoci:v:27:y:2002:i:1-2:p:45-59
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    1. Farrell, Joseph & Shapiro, Carl, 1990. "Horizontal Mergers: An Equilibrium Analysis," American Economic Review, American Economic Association, vol. 80(1), pages 107-126, March.
    2. Govindarajan, V., 1984. "Appropriateness of accounting data in performance evaluation: An empirical examination of environmental uncertainty as an intervening variable," Accounting, Organizations and Society, Elsevier, vol. 9(2), pages 125-135, June.
    3. Guilding, Chris, 1999. "Competitor-focused accounting: an exploratory note," Accounting, Organizations and Society, Elsevier, vol. 24(7), pages 583-595, October.
    4. Coate, Malcolm B & McChesney, Fred S, 1992. "Empirical Evidence on FTC Enforcement of the Merger Guidelines," Economic Inquiry, Western Economic Association International, vol. 30(2), pages 277-293, April.
    5. Werden, Gregory J, 1991. "Horizontal Mergers: Comment," American Economic Review, American Economic Association, vol. 81(4), pages 1002-1006, September.
    6. Bruns, Wj & Waterhouse, Jh, 1975. "Budgetary Control And Organization Structure," Journal of Accounting Research, Wiley Blackwell, vol. 13(2), pages 177-203.
    7. Slater, Stanley F. & Narver, John C., 1994. "Market orientation, customer value, and superior performance," Business Horizons, Elsevier, vol. 37(2), pages 22-28.
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    Cited by:

    1. Beverley R. Lord & Yvonne P. Shanahan & Benjamin M. Nolan, 2007. "The Use and Perceived Merit of Customer Accounting in New Zealand," Accounting Research Journal, Emerald Group Publishing Limited, vol. 20(1), pages 47-59, July.
    2. Ellen Haustein & Robert Luther & Peter Schuster, 2014. "Management control systems in innovation companies: a literature based framework," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 24(4), pages 343-382, February.
    3. Hamzah Al-Mawali & Tri-Dung Lam, 2016. "Customer Accounting and Environmental Uncertainty: Sequential Explanatory Study," International Review of Management and Marketing, Econjournals, vol. 6(3), pages 532-543.
    4. Drury, Colin & Tayles, Mike, 2005. "Explicating the design of overhead absorption procedures in UK organizations," The British Accounting Review, Elsevier, vol. 37(1), pages 47-84.
    5. Holm, Morten & Kumar, V. & Plenborg, Thomas, 2016. "An investigation of Customer Accounting systems as a source of sustainable competitive advantage," Advances in accounting, Elsevier, vol. 32(C), pages 18-30.
    6. Soon-Yau Foong & Neilson Anak Teruki, 2009. "Cost-system functionality and the performance of the Malaysian palm oil industry," Asian Review of Accounting, Emerald Group Publishing, vol. 17(3), pages 212-225, September.
    7. Franco Cescon & Andrea Garlatti, 2020. "Costing to support strategies for product development. An empirical study of large international companies," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(Suppl. 1), pages 127-149.
    8. Roslender, Robin & Hart, Susan J., 2010. "Taking the customer into account: Transcending the construction of the customer through the promotion of self-accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(8), pages 739-753.
    9. Antonio Costantini & Filippo Zanin, 2017. "The Effect of Perceived Environmental Uncertainty on the Use and Perceived Usefulness of Strategic Management Accounting: Some Empirical Evidence," Managing Global Transitions, University of Primorska, Faculty of Management Koper, vol. 15(4 (Winter), pages 379-398.
    10. Cinquini, Lino & Tenucci, Andrea, 2007. "Is the adoption of Strategic Management Accounting techniques really “strategy-driven”? Evidence from a survey," MPRA Paper 11819, University Library of Munich, Germany.
    11. Al-Sayed, Mahmoud & Dugdale, David, 2016. "Activity-based innovations in the UK manufacturing sector: Extent, adoption process patterns and contingency factors," The British Accounting Review, Elsevier, vol. 48(1), pages 38-58.
    12. Nikolaos G. Theriou, 2015. "Strategic Management Process and the Importance of Structured Formality, Financial and Non-Financial Information," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 3-28.
    13. Cadez, Simon & Guilding, Chris, 2008. "An exploratory investigation of an integrated contingency model of strategic management accounting," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 836-863.
    14. Fabio Santini, 2013. "Strategic Management Accounting and financial performance in the small and medium sized Italian manufacturing enterprises," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2013(1), pages 77-107.
    15. Franco Cescon & Antonio Costantini & Luca Grassetti, 2019. "Strategic choices and strategic management accounting in large manufacturing firms," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(3), pages 605-636, September.
    16. Matsuoka, Kohsuke, 2022. "Effects of revenue management on perceived value, customer satisfaction, and customer loyalty," Journal of Business Research, Elsevier, vol. 148(C), pages 131-148.
    17. Jafar Ojra & Abdullah Promise Opute & Abdulaziz M. Alsaqer, 2023. "Customer accounting practices, antecedents and performance implications: insights from the financial services industry in Kuwait," Future Business Journal, Springer, vol. 9(1), pages 1-20, December.
    18. Pflueger, Dane, 2016. "Knowing patients: The customer survey and the changing margins of accounting in healthcare," Accounting, Organizations and Society, Elsevier, vol. 53(C), pages 17-33.
    19. Jafar Ojra & Abdullah Promise Opute & Mohammad Mobarak Alsolmi, 2021. "Strategic management accounting and performance implications: a literature review and research agenda," Future Business Journal, Springer, vol. 7(1), pages 1-17, December.
    20. Kohsuke Matsuoka, 2020. "Exploring the interface between management accounting and marketing: a literature review of customer accounting," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 31(3), pages 157-208, September.
    21. Robert Inglis & Robert Clift, 2008. "Market-orientated accounting: information for product-level decisions," Managerial Auditing Journal, Emerald Group Publishing, vol. 23(3), pages 225-239, March.
    22. Lind, Johnny & Stromsten, Torkel, 2006. "When do firms use different types of customer accounting?," Journal of Business Research, Elsevier, vol. 59(12), pages 1257-1266, November.
    23. Odia, J.O., 2019. "Strategic Management Accounting Techniques Usage, Strategic Choices, and Performance of Financial Institutions in Nigeria," Journal of Asian Business Strategy, Asian Economic and Social Society, vol. 9(2), pages 94-109, December.
    24. Suresh Cuganesan, 2005. "A Case Study on Organisational Performance Measurement Systems for Customer Intimacy," Australian Accounting Review, CPA Australia, vol. 15(35), pages 52-61, March.
    25. Odysseas Pavlatos, 2018. "Strategic Cost Management, Contingent Factors and Performance in Services," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 17(2), pages 215-233, June.

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