2011-01: Accounting for Customers: the impact of contextual factors and implications for management decision-making (Working paper)

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McManus, Lisa
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Lamminmaki, Dawne

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2011
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32 pages

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Abstract

Normative commentaries in the accounting literature have hinted at the potential of customer accounting (CA) information to aid management decision making and also have prescribed a number of factors that may impact the use of CA information. This study identifies and provides evidence of a number of these organisational decision-making implications, as well as factors that influence the use of CA practices, by drawing upon in-depth interviews in fourteen Australian organisations. The main decision-making areas that CA practices were identified as providing useful information for were customer service management, customer retention, customer pricing, performance evaluation and allocation of marketing resources. The industry/market characteristics of cost differentials, revenue differentials, multiple products and competition and the organisational characteristics of market orientation, size of customer base, and company size were evidenced as having an impact upon the use of CA practices. Based on the study's findings a preliminary contextual model is developed that will be advanced and tested in the future.

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Copyright © 2010 by author(s). No part of this paper may be reproduced in any form, or stored in a retrieval system, without prior permission of the author(s).

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Accounting and Business Law

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M41 - Accounting

Customer accounting

Management decision making

Field study

Industry characteristics

Organisational characteristics.

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