The incidence, perceived merit and antecedents of customer accounting: An exploratory note
journal contribution
posted on 2023-05-20, 04:55authored byGuilding, C, McManus, L
The results of a survey appraising the frequency and perceived merit of customer accounting (CA) practices are reported. Given the limited attention afforded the subject in the normative and empirical literatures, CA usage appears to be greater than what might have been reasonably anticipated. Evidence of a positive association between market orientation and CA, as well as a weak positive association between competition intensity and CA is provided.
History
Publication title
Accounting, Organizations and Society
Volume
27
Issue
1-2
Pagination
45-59
ISSN
0361-3682
Department/School
TSBE
Publisher
Pergamon Press
Place of publication
The Boulevard, Langford Lane, Kidlington, Oxford, England, Ox5 1Gb