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Author:Gleaves, R. (et al.)
Title:Accounting is from Mars, marketing is from Venus: establishing common ground for the concept of customer profitability
Journal:Journal of Marketing Management
2008 : VOL: 24:7-8, p. 825-845
Index terms:customers
management accounting
marketing
profitability
Language:eng
Abstract:The article presents an examination of the tretament and coverage of customer profitability (CP) in both the management accounting (MA) and marketing literatures and in a sample of forty textbooks, and finds that 1) confirms apparent synergy in CP research, 2) identifies how each discipline approaches the subject and 3) examines similarities and differences in the approach to the measurement and management of CP. Both disciplines show a sporadic and variable interest in CP and there is still a long way to go in order to develop consistent definitions, language and application methods for the concept.
SCIMA record nr: 268931
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