The incidence, perceived merit and antecedents of customer accounting: an exploratory note
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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.
Accounting, Organizations and Society
© 2002 Elsevier. This is the author-manuscript version of this paper. Reproduced in accordance with the copyright policy of the publisher. Please refer to the journal's website for access to the definitive, published version.