Customer accounting and customer profitability analysis for the order handling industry—A managerial accounting approach

Helgesen, Øyvind

doi:10.1016/j.indmarman.2006.06.002

Cited by 32 publications

(42 citation statements)

References 40 publications

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“…Influenced by the MO trend in the 1990s, management accounting research has experienced a boom in an interest in market-oriented management accounting (Helgesen, 2007). This signifies the potential use of management accounting system (MAS) information in the marketoriented setting.…”

Section: Introductionmentioning

confidence: 99%

Performance implication of market orientation and use of management accounting systems

Nguyen

2018

JABES

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Purpose Drawing upon the resource-based view and the contingency theory, the purpose of this paper is to build and test a framework of: the interaction between market orientation (MO) and accountants’ participation in strategic decision making; and its subsequent effect on the use of management accounting systems (MASs), which, in turn, enhances firm performance. Design/methodology/approach The hypotheses were empirically tested using partial least square-structural equation modeling with survey data from 171 large business firms in Vietnam. The standardized root mean squared residual value of the composite model was also examined using SmartPLS3 to test the model fit. The marker-variable technique was employed to test common method bias. Findings This study has two key findings: first, the use of MAS (in terms of broad scope, timeliness, aggregation, and integration) mediates the effect of MO on firm performance. Second, the degree of accountants’ participation in strategic decision making elevates the positive relationship between MO and the use of MAS. Originality/value This study is one of the first empirical attempts to test the contingent roles of accountants’ participation in strategic decision making and the use of MAS information in driving performance of market-oriented firms in the context of a transition market.

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Section: Introductionmentioning

confidence: 99%

Performance implication of market orientation and use of management accounting systems

Nguyen

2018

JABES

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“…As per Helgesen (2007), demand pull oriented companies are linked to customer loyalty and business advantages over the long term. He focused on the productivity parts of marketing.…”

Section: Customer Expectationsmentioning

confidence: 99%

The Effects of Demand Pull Strategies on Sustainable Development in Manufacturing Industries

2017

IJIET

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Abstract-The purpose of the review is to have a perception of Demand Pull (DP) strategies to extend essential capabilities in manufacturing industries and to analyze the experiences of the developed and developing economies. The study reveals that the encouraging DP strategies enhance the key skills in the framework of a company. Furthermore, it emphasizes that the DP strategies makes significant impacts on the sustainable development of a manufacturing industry. The significance of demand pull policies in manufacturing companies in less developed economies has not been much reported. A model can be developed by the achievement levels of industries, which will help in attaining core principles and priorities. The paper elaborates the linkages between technological capabilities and demand, so as to meet the customer's needs in time. It explores the compliance of products as per government regulations and how the companies manage the demand pull when the government stringently implements its policies. Various papers and relevant articles have been studied and reviewed from different journals and linked with criterion related to demand pull for sustainable development in manufacturing enterprises.

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“…Further support for the need to consider non-promotional costs related to customer relationships comes from evidence showing that the cost to serve varies considerably from one customer to another (Helgesen, 2007;Holm et al, 2012;Niraj, Gupta, & Narasimhan, 2001). However, only a limited number of customer asset management studies explicitly address how firms can reduce relationship costs.…”

Section: Decreasing Customer-related Costsmentioning

confidence: 99%

Driving shareholder value with customer asset management: Moving beyond customer lifetime value

Nenonen

Storbacka

2016

Industrial Marketing Management

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Customer accounting and customer profitability analysis for the order handling industry—A managerial accounting approach

Cited by 32 publications

References 40 publications

Performance implication of market orientation and use of management accounting systems

Performance implication of market orientation and use of management accounting systems

The Effects of Demand Pull Strategies on Sustainable Development in Manufacturing Industries

Driving shareholder value with customer asset management: Moving beyond customer lifetime value

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