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The Customer Is King. Enthroned or In Exile? An Analysis of the Level of Customer Focus in Leading Management Accounting Textbooks

Author

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  • Ken Bates
  • Mark Whittington

Abstract

In response to fierce criticism of irrelevancy and the need to adapt management accounting (MA) to fully support modern managerial priorities, there is a growing body of MA literature seeking to address the perceived weakness of customer-focused techniques and measures. This paper investigates the impact of this literature on mainstream MA textbooks and, by extension, teaching. The customer-focused content and, in particular, coverage of customer profitability analysis (CPA), is found to be relatively low in quantity and diverse in relation to the choice of techniques being discussed. No generally-accepted way of approaching this area is revealed, perhaps because it is so contingent on circumstances, and it seems that CPA is not yet part of mainstream MA. In the area of customer focus at least, there remain questions over the relevance of mainstream textbooks, teaching and, by further extension, the day-to-day practice of MA.

Suggested Citation

  • Ken Bates & Mark Whittington, 2009. "The Customer Is King. Enthroned or In Exile? An Analysis of the Level of Customer Focus in Leading Management Accounting Textbooks," Accounting Education, Taylor & Francis Journals, vol. 18(3), pages 291-317.
    • Handle: RePEc:taf:accted:v:18:y:2009:i:3:p:291-317
    DOI: 10.1080/09639280802586899
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    Cited by:

    1. Gary Spraakman & Beverley Jackling, 2014. "A Conceptual Framework for Learning Management Accounting," Accounting Perspectives, John Wiley & Sons, vol. 13(1), pages 61-81, March.
    2. Apostolou, Barbara & Hassell, John M. & Rebele, James E. & Watson, Stephanie F., 2010. "Accounting education literature review (2006–2009)," Journal of Accounting Education, Elsevier, vol. 28(3), pages 145-197.

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