Customer Accounting: Antecedents, Consequences and Moderators
The literature shows remarkably little effort in developing a framework for understanding the concept of customer accounting and its implementations. The authors synthesize the literature on the subject and provide a theoretical framework for future research. This is done by constructing a model that includes the antecedents and consequences of customer accounting, as well as the potential moderators, and from this developed research propositions. The implications of this research for management accountants are then discussed.
Al-Mawali, H., Zainuddin, Y., & Nasir Kader Ali, N. (2012). Customer accounting information usage and organizational performance. Business Strategy Series, 13(5), 215-223.
Argyris, C. (1966). Interpersonal barriers to decision making. Journal of Occupational and Environmental Medicine, 8(11), 611.
Bellis-Jones, R. (1989). Customer profitability analysis. Management Accounting (UK), 26-28.
Berry, D. (1977). Profit contribution: accounting and marketing interface. Industrial Marketing Management, 6(2), 125-128.
Berry, L. L., & Parasuraman, A. (1993). Building a new academic field—The case of services marketing. Journal of Retailing, 69(1), 13-60.
Bloom, P. N., Milne, G. R., & Adler, R. (1994). Avoiding misuse of new information technologies: legal and societal considerations. Journal of Marketing, 58(1), 98-110.
Bolton, R. N., & Drew, J. H. (1991). A longitudinal analysis of the impact of service changes on customer attitudes. Journal of Marketing, 55(1), 1-9.
Bolton, R. N. (1998). A dynamic model of the duration of the customer's relationship with a continuous service provider: The role of satisfaction. Marketing Science, 17(1), 45-65.
Buttle, F. (2000). The CRM value chain. The CRM-Forum. 2 October 2001. Retrieved from: http://www.crm-forum.com
Buzzell, R., & Gale, B. (1987). The PIMS Principles: Linking Strategy to Performance. New York: The Free Press.
Cäker, M. (2007). Customer focus–an accountability dilemma. European Accounting Review, 16(1), 143-171.
Christensen, C. M. (1997). The Innovators Dilemma. Boston: Harvard Business Press.
Day, G. S. (2000). Managing market relationships. Journal of the Academy of Marketing Science, 28(1), 24-30.
Deshpande, R., Farley, J. U., & Webster Jr, F. E. (1993). Corporate culture, customer orientation, and innovativeness in Japanese firms: a quadrad analysis. Journal of marketing, 57(1), 23-37.
Evans, J. R., & Berman, B. (1994). Marketing. 6th edition. New York: Macmillan Publishing.
Fish, M., Miller, W., Becker, D. A., & Pernsteiner, A. (2017). The role of organizational culture in the adoption of customer profitability analysis: a field study. Qualitative Research in Accounting & Management, 14(1), 38-59.
Foster, G., & Gupta, M. (1994). Marketing, cost management and management accounting. Journal of Management Accounting Research, 6, 43-77.
Grőnroos, C. (1990). Service management and marketing: Managing the moments of truth in service competition. Lexington, Mass.: Lexington Books.
Guilding, C., & McManus, L. (2002). The incidence, perceived merit and antecedents of customer accounting: an exploratory note. Accounting, Organizations and Society, 27(1-2), 45-59.
Hambrick, D. C., & Mason, P. A. (1984). Upper echelons: The organization as a reflection of its top managers. Academy of Management Review, 9(2), 193-206.
Hopwood, A. (1974). Accounting and Human Behavior. London: Haymarket Publishing Ltd.
Houston, F. S. (1986). The marketing concept: what it is and what it is not. Journal of Marketing, 50(2), 81-87.
Jaworski, B. J., & Kohli, A. K. (1993). Market orientation: antecedents and consequences. Journal of marketing, 57(3), 53-70.
Juras, P. E., & Dierks, P. A. (1993). Blue ridge manufacturing. Management Accounting, 57-59.
Kaplan, R. S., & Norton, D. P. (1996). The balanced scorecard —translating strategy into action. Boston: Harvard Business School Press.
Kidd, P. (2000). Driving Customer Equity: How customer lifetime value is reshaping corporate strategy. Journal of Advertising Research, 40, 54.
Kohli, A. K., & Jaworski, B. J. (1990). Market orientation: the construct, research propositions, and managerial implications. Journal of Marketing, 54(2), 1-18.
Lawler, E. E., & Rhode, J. G. (1976). Information and Control in Organizations. Pacific Palisades: Goodyear Publishing Company.
Lemon, K. N., White, T. B., &Winer, R. S. (2002). Dynamic customer relationship management: Incorporating future considerations into the service retention decision. Journal of Marketing, 66(1), 1-14.
Mittal, V., & Kamakura, W.A. (2001). Satisfaction, repurchase intent, and repurchase behavior: Investigating the moderating effect of customer characteristics. Journal of Marketing research, 38(1), 131-142.
Morgan, R. M., & Hunt, S. D. (1994). The commitment-trust theory of relationship marketing. Journal of Marketing, 58(3), 20-38.
Narver, J. C., & Slater, S. F. (1990). The effect of a market orientation on business profitability. Journal of Marketing, 54(4), 20-35.
Page, M., Pitt, L., Berthon, P. (1996). Analysing and reducing customer defections. Long Range Planning, 29(6), 821-834.
Payne, A. (2000). Customer relationship management. The CRM-Forum. 2 October 2001. Retrieved from: http://www.crm-forum.com
Peppard, J. (2000). Customer relationship management (CRM) in financial services. European Management Journal, 18(3), 312-327.
Quain, W. J. (1992). Analyzing sales-mix profitability. The Cornell Hotel and Restaurant Administration Quarterly, 33(2), 57-62.
Reicheld, F. F. (1996). The Loyalty Effect. Cambridge: Harvard Business School Press.
Reichheld, F. F. (1993). Loyalty-based management. Harvard Business Review, 71, 64-73.
Reichheld, F. F., & Sasser, W. E. (1990). Zero defeoﬁons: Quolity comes to services. Harvard Business Review, 68(5), 105-111.
Reinartz, W. J., &Kumar, V. (2000). On the profitability of long-life customers in a noncontractual setting: An empirical investigation and implications for marketing. Journal of Marketing, 64(4), 17-35.
Reinartz, W. J., & Kumar, V. (2003). The impact of customer relationship characteristics on profitable lifetime duration. Journal of Marketing, 67(1), 77-99.
Rogers, E. M. (1983). Diffusion of Innovations. New York: The Free Press.
Rolfe, A. J. (1992). Profitability reporting techniques bridge information gap. Journal of Business Strategy, 13(1), 32-36.
Roslender, R., & Hart, S. J. (2003). In search of strategic management accounting: theoretical and field study perspectives. Management Accounting Research, 14(3), 255-279.
Rust, R. T., Lemon, K. N., & Zeithaml, V. A. (2004). Return on marketing: Using customer equity to focus marketing strategy. Journal of Marketing, 68(1), 109-127.
Rust, R. T., Zahorik, A. J., & Keiningham, T. L. (1994). Return on Quality: Measuring the Financial Impact of Your Company's Quest for Quality. Burr Ridge: Irwin.
Ryals, L., & Knox, S. (2001). Cross-functional issues in the implementation of relationship marketing through customer relationship management. European Management Journal, 19(5), 534-542.
Saxe, R., & Weitz, B. A. (1982). The SOCO scale: a measure of the customer orientation of salespeople. Journal of Marketing Research, 19(3), 343-351.
Scanlan, L., & McPhail, J. (2000). Forming service relationships with hotel business travelers: The critical attributes to improve retention. Journal of Hospitality & Tourism Research, 24(4), 491-513.
Selden, L., & Colvin, G. (2003). M&A needn't be a loser's game. Harvard Business Review, 81(6), 70-9.
Sheth, J. N., & Sisodia, R. S. (1999). Revisiting marketing’s lawlike generalizations. Journal of the Academy of Marketing Science, 27(1), 71-87.
Sheth, J. N., Sisodia, R. S., & Sharma, A. (2000). The antecedents and consequences of customer-centric marketing. Journal of the Academy of Marketing Science, 28(1), 55-66.
Siguaw, J. A., Brown, G., & Widing, R. E. (1994). The influence of the market orientation of the firm on sales force behavior and attitudes. Journal of Marketing Research, 31(1), 106-116.
Slater, S. F. & Narver, J. C. (1994). Market orientation, customer value, and superior performance. Business Horizons, 37(2), 22-29.
Smith, M., & Dikolli, S. (1995). Customer profitability analysis: An activity-based costing approach. Managerial Auditing Journal, 10(7), 3-7.
Treacy, M., & Wiersema, F. D. (1997). The Discipline of Market Leaders: Choose Your Customers, Narrow Your Focus, Dominate Your Market. New York: Perseus.
Ward, K. (1992). Accounting for marketing strategies. In C. Drury (Ed.), Management accounting handbook (154-172). Oxford, England: Butterworth-Heineman Ltd.
Webster Jr, F. E. (1988). The rediscovery of the marketing concept. Business Horizons, 31(3), 29-39.
Wilson, R. M. (1986). Accounting for marketing assets. European Journal of Marketing, 20(1), 51-74.
Yau, O. H., Lee, J. S., Chow, R. P., Sin, L. Y., & Alan, C. B. (2000). Relationship marketing the Chinese way. Business Horizons, 43(1), 16-16.
Zeithaml, V. A. (2000). Service quality, profitability, and the economic worth of customers: what we know and what we need to learn. Journal of the Academy of Marketing Science, 28(1), 67-85.
Zeithaml, V. A., Berry, L. L., & Parasuraman, A. (1996). The behavioral consequences of service quality. Journal of Marketing, 60(2), 31-46.
This work is licensed under a Creative Commons Attribution 4.0 International License.
The authors must be able to transfer to Harvard Deusto Business Research the rights to publish the articles. It is the responsibility of the authors to obtain the necessary permissions for the images that are covered by copyright.
Authors conserve the copyright to their own works. Contributions to Publicaciones Harvard Deusto Business Research are covered by a CC-BY (Creative Commons Attribution 4.0 International Public License) license, which grants open access rights to society. Specifically, the CC-BY license permits any type of use, distribution and changes based on the article, as long as the author and original source are properly acknowledged.