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

被引：97

作者：

Guilding, C ^{[1
]}

McManus, L ^{[1
]}

机构：

[1] Griffith Univ, Fac Commerce & Management, Sch Accounting & Finance, Gold Coast, Qld 9726, Australia

来源：

ACCOUNTING ORGANIZATIONS AND SOCIETY | 2002年 / 27卷 / 1-2期

关键词：

D O I：

10.1016/S0361-3682(01)00030-7

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

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. (C) 2001 Elsevier Science Ltd. All rights reserved.

引用

页码：45 / 59

页数：15