IDEAS home Printed from https://ideas.repec.org/a/spr/metrik/v21y2011i4p447-465.html
   My bibliography  Save this article

Risikomanagement für kundenorientierte Vermögenswerte im Spannungsfeld zwischen Steuerung und Rechnungslegung

Author

Listed:
  • Christina Voets
  • Arnt Wöhrmann

Abstract

Die wachsende Bedeutung der Kundenorientierung führt dazu, dass auch die Relevanz kundenorientierter Vermögenswerte in den IFRS-Bilanzen steigt. War die Überwachung dieser Werte in der Vergangenheit ausschließlich ein Thema der Unternehmenssteuerung, so sind nun auch externe Anforderungen zu erfüllen. Insbesondere ist zu fragen, wie hierzu das Risikomanagement für Steuerung und externes Rechnungswesen auszugestalten ist. Daher werden in diesem Beitrag zunächst die grundsätzlichen Implikationen für das Risikomanagement identifiziert. Anschließend steht die Frage im Mittelpunkt, ob ein für die Steuerung konzipiertes Risikomanagement gleichsam auch für den Impairment-Test geeignet ist und umgekehrt. Copyright Springer-Verlag 2011

Suggested Citation

  • Christina Voets & Arnt Wöhrmann, 2011. "Risikomanagement für kundenorientierte Vermögenswerte im Spannungsfeld zwischen Steuerung und Rechnungslegung," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 21(4), pages 447-465, April.
    • Handle: RePEc:spr:metrik:v:21:y:2011:i:4:p:447-465
    DOI: 10.1007/s00187-011-0121-z
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1007/s00187-011-0121-z
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1007/s00187-011-0121-z?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Bernhardt, Kenneth L. & Donthu, Naveen & Kennett, Pamela A., 2000. "A Longitudinal Analysis of Satisfaction and Profitability," Journal of Business Research, Elsevier, vol. 47(2), pages 161-171, February.
    2. Sunil Gupta & Valarie Zeithaml, 2006. "Customer Metrics and Their Impact on Financial Performance," Marketing Science, INFORMS, vol. 25(6), pages 718-739, 11-12.
    3. Eugene W. Anderson & Mary W. Sullivan, 1993. "The Antecedents and Consequences of Customer Satisfaction for Firms," Marketing Science, INFORMS, vol. 12(2), pages 125-143.
    4. Lev, Baruch, 2002. "Where have all of Enron's intangibles gone?," Journal of Accounting and Public Policy, Elsevier, vol. 21(2), pages 131-135.
    5. Gabriel R. Bitran & Susana V. Mondschein, 1996. "Mailing Decisions in the Catalog Sales Industry," Management Science, INFORMS, vol. 42(9), pages 1364-1381, September.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Sunil Gupta & Valarie Zeithaml, 2006. "Customer Metrics and Their Impact on Financial Performance," Marketing Science, INFORMS, vol. 25(6), pages 718-739, 11-12.
    2. Jaya Sangeetha, 2017. "Development of Scale for Service Quality, Satisfaction and Behavioral intentions: Middle Eastern Context," Advances in Management and Applied Economics, SCIENPRESS Ltd, vol. 7(2), pages 1-4.
    3. Philipp Afèche & Mojtaba Araghi & Opher Baron, 2017. "Customer Acquisition, Retention, and Service Access Quality: Optimal Advertising, Capacity Level, and Capacity Allocation," Manufacturing & Service Operations Management, INFORMS, vol. 19(4), pages 674-691, October.
    4. Angulo-Ruiz, Fernando & Pergelova, Albena & Cheben, Juraj & Angulo-Altamirano, Eladio, 2016. "A cross-country study of marketing effectiveness in high-credence services," Journal of Business Research, Elsevier, vol. 69(9), pages 3636-3644.
    5. Blattberg, Robert C. & Malthouse, Edward C. & Neslin, Scott A., 2009. "Customer Lifetime Value: Empirical Generalizations and Some Conceptual Questions," Journal of Interactive Marketing, Elsevier, vol. 23(2), pages 157-168.
    6. Mujahid Mohiuddin Babu & Panuel Rozario Prince, 2011. "Factors Influencing the Overall Customer Satisfaction of the Wireless Internet Service Users: An Empirical Study in Bangladesh," Indian Journal of Commerce and Management Studies, Educational Research Multimedia & Publications,India, vol. 2(6), pages 14-24, September.
    7. Mercedes Esteban-Bravo & Jose M. Vidal-Sanz & Gökhan Yildirim, 2014. "Valuing Customer Portfolios with Endogenous Mass and Direct Marketing Interventions Using a Stochastic Dynamic Programming Decomposition," Marketing Science, INFORMS, vol. 33(5), pages 621-640, September.
    8. Gomez, Miguel I. & McLaughlin, Edward W. & Wittink, Dick R., 2003. "Do Changes in Customer Satisfaction Lead to Changes in Sales Performance in Food Retailing?," Working Papers 127195, Cornell University, Department of Applied Economics and Management.
    9. Sven Baehre & Michele O’Dwyer & Lisa O’Malley & Nick Lee, 2022. "The use of Net Promoter Score (NPS) to predict sales growth: insights from an empirical investigation," Journal of the Academy of Marketing Science, Springer, vol. 50(1), pages 67-84, January.
    10. Roland T. Rust & Tuck Siong Chung, 2006. "Marketing Models of Service and Relationships," Marketing Science, INFORMS, vol. 25(6), pages 560-580, 11-12.
    11. Andrés Musalem & Yogesh V. Joshi, 2009. "—How Much Should You Invest in Each Customer Relationship? A Competitive Strategic Approach," Marketing Science, INFORMS, vol. 28(3), pages 555-565, 05-06.
    12. Yao-Jen Fan & Shuo-Fang Liu & Ding-Bang Luh & Pei-Shan Teng, 2021. "Corporate Sustainability: Impact Factors on Organizational Innovation in the Industrial Area," Sustainability, MDPI, vol. 13(4), pages 1-24, February.
    13. J. Andrew Petersen & V. Kumar & Yolanda Polo & F. Javier Sese, 2018. "Unlocking the power of marketing: understanding the links between customer mindset metrics, behavior, and profitability," Journal of the Academy of Marketing Science, Springer, vol. 46(5), pages 813-836, September.
    14. Evanschitzky, Heiner & Wangenheim, Florian v. & Wünderlich, Nancy V., 2012. "Perils of Managing the Service Profit Chain: The Role of Time Lags and Feedback Loops," Journal of Retailing, Elsevier, vol. 88(3), pages 356-366.
    15. Sunil Mithas & M. S. Krishnan & Claes Fornell, 2016. "Research Note—Information Technology, Customer Satisfaction, and Profit: Theory and Evidence," Information Systems Research, INFORMS, vol. 27(1), pages 166-181, March.
    16. Verhoef, Peter C. & Venkatesan, Rajkumar & McAlister, Leigh & Malthouse, Edward C. & Krafft, Manfred & Ganesan, Shankar, 2010. "CRM in Data-Rich Multichannel Retailing Environments: A Review and Future Research Directions," Journal of Interactive Marketing, Elsevier, vol. 24(2), pages 121-137.
    17. Greenwell, T. Christopher & Fink, Janet S. & Pastore, Donna L., 2002. "Assessing the Influence of the Physical Sports Facility on Customer Satisfaction within the Context of the Service Experience," Sport Management Review, Elsevier, vol. 5(2), pages 129-148, November.
    18. Chebat, Jean-Charles & Michon, Richard & Haj-Salem, Narjes & Oliveira, Sandra, 2014. "The effects of mall renovation on shopping values, satisfaction and spending behaviour," Journal of Retailing and Consumer Services, Elsevier, vol. 21(4), pages 610-618.
    19. Finn, Adam & Wang, Luming & Frank, Tema, 2009. "Attribute Perceptions, Customer Satisfaction and Intention to Recommend E-Services," Journal of Interactive Marketing, Elsevier, vol. 23(3), pages 209-220.
    20. Finn, Adam, 2011. "Investigating the non-linear effects of e-service quality dimensions on customer satisfaction," Journal of Retailing and Consumer Services, Elsevier, vol. 18(1), pages 27-37.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:metrik:v:21:y:2011:i:4:p:447-465. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.