Customer Accounting: Antecedents, Consequences and Moderators

Keywords: Customer Accounting, Management Accounting, Business Performance, Antecedents, Consequences, 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.


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How to Cite
Au, A., & Tse, A. (2021). Customer Accounting: Antecedents, Consequences and Moderators. Harvard Deusto Business Research, 10(1), 81-92.