search query: @author Guilding, C. / total: 13
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| Author: | Guilding, C. McManus, L. |
| Title: | The incidence, perceived merit and antecedents of customer accounting: an exploratory note |
| Journal: | Accounting, Organizations and Society
2002 : JAN-MAR, VOL. 27:1, p. 45-59 |
| Index terms: | ACCOUNTING CUSTOMERS RELATIONSHIP MARKETING |
| Language: | eng |
| Abstract: | There appears to be a growing tendency for companies to seek competitive advantage by applying customer- focused strategies. Customer-focused strategies have received considerable recent attention in the burgeoning marketing literature concerned with 'relationship marketing'. 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. |
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