Exploring the potential of customer accounting: a synthesis of the accounting and marketing literatures

Lisa McManus · Chris Guilding

77 citations0/0 files storedJournal of Marketing Management

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Accounting and Organizational Management Customer churn and segmentation Corporate Governance and Management

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.

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References

1994The Commitment-Trust Theory of Relationship Marketing 1980A Cognitive Model of the Antecedents and Consequences of Satisfaction Decisions 1992The balanced scorecard : measures that drive performance 1996The Behavioral Consequences of Service Quality 1992Measuring Service Quality: A Reexamination and Extension 1992The balanced scorecard--measures that drive performance.1994Customer Loyalty: Toward an Integrated Conceptual Framework 2010Satisfaction: a behavioral perspective on the consumer

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