IDEAS home Printed from
MyIDEAS: Login to save this article or follow this journal

Customer Focus - An Accountability Dilemma

  • Mikael Caker
Registered author(s):

    Customer-related measures are today often included in management accounting systems. In this paper, two situations are displayed where these measures are problematic to the managing process. The main argument of the paper is that customer accountability may serve to question demands for hierarchical accountability, as put forward in management accounting systems. The paper is based on a case study, in which two groups show strong customer accountability which is disturbing to the managing process. In the first group, socializing accountability processes to the customers override hierarchical accountability concerning delivery performance. In the second group, aligned accountability to customers and managers for customer-related measures override hierarchical demands for accountability for financial performance. The argument of the paper may be taken as a basis to question the broadening of management accounting to incorporate customer-related aspects. An organization needs to be managed in a balanced way. However, it should not be taken for granted that all aspects need to be incorporated into management accounting. With strong customer accountability, management accounting may need to be devoted to classical tasks of emphasizing financial performance and formalized processes.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL:
    Download Restriction: Access to full text is restricted to subscribers.

    As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.

    Article provided by Taylor & Francis Journals in its journal European Accounting Review.

    Volume (Year): 16 (2007)
    Issue (Month): 1 ()
    Pages: 143-171

    in new window

    Handle: RePEc:taf:euract:v:16:y:2007:i:1:p:143-171
    Contact details of provider: Web page:

    Order Information: Web:

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:taf:euract:v:16:y:2007:i:1:p:143-171. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Michael McNulty)

    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 references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link 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 profile, as there may be some citations waiting for confirmation.

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

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.