Accounting is from Mars, marketing is from Venus: establishing common ground for the concept of customer profitability

Gleaves, R.; Burton, Jamie; Kitshoff, J.; Bates, Ken; Whittington, Mark

doi:10.1362/026725708x345533

Cited by 41 publications

(67 citation statements)

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“…Further, comparisons between types of business majors would be of interest, bearing in mind distinctive professional differences have shored up in extant research (e.g. Gleaves, Burton, Kitshoff, Bates, and Whittington, 2008). (Kim et al, 2002;Malgwi et al, 2005;Pappu, 2004;Strasser et al, 2002) (1) Matches ability in subject matter (Malgwi et al, 2005;Roach et al, 2011 (2-3) Affirms my identity and values (Kleine, 2002) (B) Lifestyle perceptions about discipline (4) Offers stable employment ( Kumar and Kumar, 2013).…”

Section: Conclusion and Discussionmentioning

confidence: 99%

Motives underlying the choice of business majors: A multi-country comparison

Davies

Tikoo

Ding

et al. 2016

The International Journal of Management Education

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Section: Conclusion and Discussionmentioning

confidence: 99%

Motives underlying the choice of business majors: A multi-country comparison

Davies

Tikoo

Ding

et al. 2016

The International Journal of Management Education

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“…As shown by Gleaves et al [9], this discipline has developed new constructs such as customer lifetime value, customer equity and brand equity, which rather than customer profitability are all focused on future accounting periods [10]. Ultimately, customer profitability has to contribute to the accomplishment of the company goals, such as profit and shareholder value.…”

Section: Performance Measurementmentioning

confidence: 99%

“…According to Gleaves et al [9], a construct such as customer profitability analysis Performance measurement B1 Broadening performance measurement systems beyond financial domains and including marketing domains, such as in the BSC (Balanced Scorecard).…”

Section: Summary and Recommendationsmentioning

confidence: 99%

The Delicate Interface between Management Accounting and Marketing Management

Helden¹,

Alsem²

2016

J Account Mark

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“…This brief review of accounting literature on CA demonstrates high levels of interest in ABC/M (Bjørnenak and Mitchell, 2002), but a minimal coverage of CA which is mainly focused on historical CPA, whilst largely ignoring the forward-looking measures like CLV and CE (Bates and Whittington, 2009;Gleaves et al, 2008) that are most prevalent in the marketing literature (see below). This explains why Guilding and McManus (2002) describe the accounting literature on CA as fledgling and were surprised to find relatively high usage rates for historical CPA measures in Australia.…”

Section: The Literature On Customer Accountingmentioning

confidence: 99%

The incidence and perceived managerial merit of customer accounting in New Zealand

Tanima

Bates²

2015

Pacific Accounting Review

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Purpose -Two prior survey papers on the use and perceived merit of customer accounting (CA) practices, one in Australia and one in New Zealand (NZ), disclosed contrasting results with confusing elements. The purpose of this paper is to replicate and extend previous survey research in order to update and clarify our understanding of CA practices in NZ.Design/methodology/approach -Within a contingency theory framework, a mail questionnaire survey is used to measure the use and perceived merit of CA practices in NZ and investigate their relationship with six contingent factors: competitive strategy, market orientation, environmental uncertainty, costing methodology, company size and industrial sector.Findings -Mean CA usage and perceived merit scores in NZ in 2009 are much higher than was found in NZ in 2007 and similar to those found in Australia in 2002. A significant gulf between usage rates of historical and forward-looking CA measures is now found in NZ. There is strong evidence for a positive contingent relationship between the marketing concept of marketing management and both the use and perceived merit of historical CA measures. Also found is a significant positive relationship between the customer concept of marketing management and the use and perceived merit of customer profitability analysis at the individual customer level.Research limitations/implications -The survey method used prevents follow-up questions and clarification of ambiguities, but the survey results do provide new insights and potential avenues for further research.Originality/value -This survey provides researchers, teachers and firms using or considering using CA practices, with an improved understanding of current usage and perceived merit of CA practices in NZ companies. CA usage and perceived merit. Disciplines Business Page 1The incidence and perceived managerial merit of customer accounting in New Zealand Abstract Purpose -Two prior survey papers on the use and perceived merit of customer accounting (CA) practices, one in Australia and one in New Zealand (NZ), disclosed contrasting results with confusing elements. This survey replicates and extends the previous research to update and clarify our understanding of CA practices in NZ.Design/methodology/approach -Within a contingency theory framework, a mail questionnaire survey is used to measure the use and perceived merit of CA practices in NZ and investigate their relationship with six contingent factors: competitive strategy; market orientation; environmental uncertainty; costing methodology; company size and industrial sector. Research limitations/implications -The survey method used prevents follow-up questions and clarification of ambiguities, but the survey results do provide new insights and potential avenues for further research.Originality/value -This survey provides researchers, teachers and firms using, or considering using CA practices with an improved understanding of current usage and perceived merit of CA practices in NZ companies.

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Accounting is from Mars, marketing is from Venus: establishing common ground for the concept of customer profitability

Cited by 41 publications

References 0 publications

Motives underlying the choice of business majors: A multi-country comparison

Motives underlying the choice of business majors: A multi-country comparison

The Delicate Interface between Management Accounting and Marketing Management

The incidence and perceived managerial merit of customer accounting in New Zealand

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