Exploring the potential of customer accounting: a synthesis of the accounting and marketing literatures
Abstract:A review of the marketing and accounting literatures has revealed that to date no previous study has examined the intersection of the marketing and accounting literatures pertinent to Customer Accounting (CA). This paper provides a synthesis of these two literatures by exploring the potential of CA. It updates the recent achievements in the CA literature from an accounting perspective and explores the nature of marketing based measures pertaining to customer marketing and management. It appears there is considerable potential for accountants to draw on points of focus raised in the marketing literature to further advance customer focused accounting measures of performance.
Document Type: Research Article
Publication date: September 1, 2008