search query: @indexterm Customer relations / total: 402
reference: 57 / 402
| Author: | Cäker, M. |
| Title: | Customer focus - an accountability dilemma |
| Journal: | European Accounting Review
2007 : VOL. 16:1, p. 143-171 |
| Index terms: | customer relations management accounting financial performance accountability case studies |
| Language: | eng |
| Abstract: | Management accounting systems often include customer-related measures. This study displays two situations where these measures are problematic to the managing process (as: mgm-proc.). This study has been carried out through (32) official interviews, participating observation and documentary studies. It is argued that customer accountability (here as: cust-acc. - for 'accountability' as: acc.) may serve to question demands for hierarchical accountability (as: h-acc.). The study is based on a case study with 2 groups showing strong cust-acc. which is disturbing to the mgm-proc.: 1. group, socializing acc. processes to the customers override h-acc. concerning delivery performance, 2. group, aligned acc. to customers and managers for customer-related measures override hierarchical demands for acc. for financial performance. |
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