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The incidence, perceived merit and antecedents of customer accounting: an exploratory note

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Title The incidence, perceived merit and antecedents of customer accounting: an exploratory note
Author Guilding, Christopher John; McManus, Lisa Ann
Journal Name Accounting, Organizations and Society
Editor Anthony G. Hopwood
Year Published 2002
Place of publication United Kingdom
Publisher Pergamon
Abstract 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.
Peer Reviewed Yes
Published Yes
Publisher URI http://www.elsevier.com/wps/find/journaldescription.cws_home/486/description#description
Alternative URI http://dx.doi.org/10.1016/S0361-3682(01)00030-7
Copyright Statement Copyright 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.
Volume 27
Page from 45
Page to 59
ISSN 0361-3682
Date Accessioned 2003-03-17
Date Available 2009-11-13T06:36:05Z
Language en_AU
Research Centre Centre for Tourism, Sport and Services Research
Subject PRE2009-Management Accounting
URI http://hdl.handle.net/10072/7134
Publication Type Journal Articles (Refereed Article)
Publication Type Code c1

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