Customer accounting adoption in Australian companies: a field study

Field study evidence is drawn upon to examine the adoption of customer accounting (CA) practices and also barriers to CA adoption. While CA has commanded increased attention in the literature, there has been a paucity of research directed to examining the manner of CA application, and why companies do, or do not, adopt CA. Semi-structured interviews were conducted in fourteen Australian organisations, and it has been found that over half had adopted, or were planning to adopt, some form of CA in the future. The main barriers to further CA adoption noted were information technology constraints, other competing organisational priorities, resistance to change, inadequate skills and no strong CA advocate