Customer accounting adoption in Australian companies: A field study

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Title Customer accounting adoption in Australian companies: A field study
Author McManus, Lisa Ann; Guilding, Christopher John
Journal Name Accounting, Accountability and Performance
Year Published 2009
Place of publication Australia
Publisher Griffith University
Abstract 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
Peer Reviewed Yes
Published Yes
Publisher URI http://www.griffith.edu.au/business/accounting-accountability-performance-journal
Volume 15
Issue Number 1
Page from 33
Page to 69
ISSN 1445-954X
Date Accessioned 2009-12-22
Date Available 2010-07-13T07:13:17Z
Language en_AU
Research Centre Griffith Institute For Tourism
Faculty Griffith Business School
Subject Management Accounting
URI http://hdl.handle.net/10072/30087
Publication Type Journal Articles (Refereed Article)
Publication Type Code c1

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