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| Tekijä: | Mouritsen, J. |
| Otsikko: | Marginalizing the customer: Customer orientation, quality and accounting performance |
| Lehti: | Scandinavian Journal of Management
1997 : MAR, VOL. 13:1, p. 5-18 |
| Asiasana: | ACCOUNTABILITY ACCOUNTING SYSTEMS CUSTOMERS QUALITY |
| Kieli: | eng |
| Tiivistelmä: | This case study illustrates that customer orientation can paradoxically marginalize the customer. In the studied firm customer orientation was supported by an organization that separated the support side from sales people, which was reinforced by a transfer-pricing system whereby support service came to be regarded as a cost to be minimized. Accounting performance, quality and customers are interrelated in systems of accountability, in this firm. They are elements of an organizational system in which the internal parties' interests are activated in the discourse of the customer. |
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