Skip to main content
Erschienen in:
Buchtitelbild

2019 | OriginalPaper | Buchkapitel

1. Introduction

verfasst von : Massimiliano Bonacchi, Paolo Perego

Erschienen in: Customer Accounting

Verlag: Springer International Publishing

Aktivieren Sie unsere intelligente Suche, um passende Fachinhalte oder Patente zu finden.

search-config
loading …

Abstract

In recent years, firms in all industries have witnessed a period of transformative developments that emphasize the central role of customers in creating and sustain value. In this chapter, we introduce the concept of customer-centricity as the key strategic orientation that several companies currently strive for to remain competitive in such a fast-evolving business landscape. Next, we motivate the rationale behind this book by pointing at a relatively unexplored area in accounting research focused on measurement and management of customer performance broadly labeled as ‘customer accounting’. We further explain the Organizational Architecture as overarching conceptual framework that guides the contents of the book’s chapters. An outline of this book concludes this chapter.

Sie haben noch keine Lizenz? Dann Informieren Sie sich jetzt über unsere Produkte:

Springer Professional "Wirtschaft+Technik"

Online-Abonnement

Mit Springer Professional "Wirtschaft+Technik" erhalten Sie Zugriff auf:

  • über 102.000 Bücher
  • über 537 Zeitschriften

aus folgenden Fachgebieten:

  • Automobil + Motoren
  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Elektrotechnik + Elektronik
  • Energie + Nachhaltigkeit
  • Finance + Banking
  • Management + Führung
  • Marketing + Vertrieb
  • Maschinenbau + Werkstoffe
  • Versicherung + Risiko

Jetzt Wissensvorsprung sichern!

Springer Professional "Technik"

Online-Abonnement

Mit Springer Professional "Technik" erhalten Sie Zugriff auf:

  • über 67.000 Bücher
  • über 390 Zeitschriften

aus folgenden Fachgebieten:

  • Automobil + Motoren
  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Elektrotechnik + Elektronik
  • Energie + Nachhaltigkeit
  • Maschinenbau + Werkstoffe




 

Jetzt Wissensvorsprung sichern!

Springer Professional "Wirtschaft"

Online-Abonnement

Mit Springer Professional "Wirtschaft" erhalten Sie Zugriff auf:

  • über 67.000 Bücher
  • über 340 Zeitschriften

aus folgenden Fachgebieten:

  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Finance + Banking
  • Management + Führung
  • Marketing + Vertrieb
  • Versicherung + Risiko




Jetzt Wissensvorsprung sichern!

Literatur
Zurück zum Zitat Abernethy, M. A., Bouwens, J., & van Lent, L. (2004). Determinants of control system design in divisionalized firms. The Accounting Review, 79(3), 545–570.CrossRef Abernethy, M. A., Bouwens, J., & van Lent, L. (2004). Determinants of control system design in divisionalized firms. The Accounting Review, 79(3), 545–570.CrossRef
Zurück zum Zitat Bates, K., & Whittington, M. (2009). The customer is king. Enthroned or in exile? An analysis of the level of customer focus in leading management accounting textbooks. Accounting Education, 18(3), 291–317.CrossRef Bates, K., & Whittington, M. (2009). The customer is king. Enthroned or in exile? An analysis of the level of customer focus in leading management accounting textbooks. Accounting Education, 18(3), 291–317.CrossRef
Zurück zum Zitat Bonacchi, M., & Perego, P. (2012). Measuring and managing customer lifetime value: A CLV scorecard and cohort analysis in a subscription-based enterprise. Management Accounting Quarterly, 14(1), 27–39. Bonacchi, M., & Perego, P. (2012). Measuring and managing customer lifetime value: A CLV scorecard and cohort analysis in a subscription-based enterprise. Management Accounting Quarterly, 14(1), 27–39.
Zurück zum Zitat Brickley, J., Smith, C., & Zimmerman, J. (1995). The economics of organizational architecture. Journal of Applied Corporate Finance, 8(2), 19–31.CrossRef Brickley, J., Smith, C., & Zimmerman, J. (1995). The economics of organizational architecture. Journal of Applied Corporate Finance, 8(2), 19–31.CrossRef
Zurück zum Zitat Brickley, J. A., Smith, C. W., & Zimmerman, J. L. (2004). Managerial economics and organizational architecture. Boston, MA: McGraw-Hill/Irwin. Brickley, J. A., Smith, C. W., & Zimmerman, J. L. (2004). Managerial economics and organizational architecture. Boston, MA: McGraw-Hill/Irwin.
Zurück zum Zitat Brickley, J., Smith, C., Zimmerman, J., & Willett, J. (2009). Using organizational architecture to lead change. Journal of Applied Corporate Finance, 21(2), 58–66.CrossRef Brickley, J., Smith, C., Zimmerman, J., & Willett, J. (2009). Using organizational architecture to lead change. Journal of Applied Corporate Finance, 21(2), 58–66.CrossRef
Zurück zum Zitat Chenhall, R. H. (2003). Management control systems design within its organizational context: Findings from contingency-based research and directions for the future. Accounting Organizations and Society, 28(2–3), 127–168.CrossRef Chenhall, R. H. (2003). Management control systems design within its organizational context: Findings from contingency-based research and directions for the future. Accounting Organizations and Society, 28(2–3), 127–168.CrossRef
Zurück zum Zitat Cokins, G. (2015, February). Measuring and managing customer profitability. Strategic Finance, 23–29. Cokins, G. (2015, February). Measuring and managing customer profitability. Strategic Finance, 23–29.
Zurück zum Zitat Court, D. C. (2005). Boosting returns on marketing investment. McKinsey Quarterly, (2), 36–47. Court, D. C. (2005). Boosting returns on marketing investment. McKinsey Quarterly, (2), 36–47.
Zurück zum Zitat Economist. (2006a). E-commerce. The Economist. Economist. (2006a). E-commerce. The Economist.
Zurück zum Zitat Economist. (2006b, July 6). The ultimate marketing machine. The Economist. Economist. (2006b, July 6). The ultimate marketing machine. The Economist.
Zurück zum Zitat Economist. (2007). Word of mouse. The Economist, 77–78. Economist. (2007). Word of mouse. The Economist, 77–78.
Zurück zum Zitat Egol, M., Hyde, P., Ribeiro, F., & Tipping, A. (2004). The customer-centric organization: From pushing products to winning customers. McLean, VA: Booz Allen Hamilton. Egol, M., Hyde, P., Ribeiro, F., & Tipping, A. (2004). The customer-centric organization: From pushing products to winning customers. McLean, VA: Booz Allen Hamilton.
Zurück zum Zitat Epstein, M. J. (2007). Evaluating the effectiveness of internet marketing initiatives. In Management accounting guideline. Hamilton: The Society of Management Accountants of Canada, The American Institute of Certified Public Accountants and The Chartered Institute of Management Accountants. Epstein, M. J. (2007). Evaluating the effectiveness of internet marketing initiatives. In Management accounting guideline. Hamilton: The Society of Management Accountants of Canada, The American Institute of Certified Public Accountants and The Chartered Institute of Management Accountants.
Zurück zum Zitat Epstein, M. J., & Yuthas, K. (2007). Managing customer value. In Management accounting guideline. Hamilton: The Society of Management Accountants of Canada, The American Institute of Certified Public Accountants and The Chartered Institute of Management Accountants. Epstein, M. J., & Yuthas, K. (2007). Managing customer value. In Management accounting guideline. Hamilton: The Society of Management Accountants of Canada, The American Institute of Certified Public Accountants and The Chartered Institute of Management Accountants.
Zurück zum Zitat Fader, P. (2012). Customer centricity focus on the right customers for strategic advantage. Philadelphia, PA: Wharton Digital Press. Fader, P. (2012). Customer centricity focus on the right customers for strategic advantage. Philadelphia, PA: Wharton Digital Press.
Zurück zum Zitat French, T. D. (2007). Confronting proliferation… in online media: An interview with Yahoo!’s senior marketer. McKinsey Quarterly, (3), 18–27. French, T. D. (2007). Confronting proliferation… in online media: An interview with Yahoo!’s senior marketer. McKinsey Quarterly, (3), 18–27.
Zurück zum Zitat Gleaves, R., Burton, J., Kitshoff, J., Bates, K., & Whittington, M. (2008). Accounting is from Mars, marketing is from Venus: Establishing common ground for the concept of customer profitability. Journal of Marketing Management, 24(7–8), 825–845.CrossRef Gleaves, R., Burton, J., Kitshoff, J., Bates, K., & Whittington, M. (2008). Accounting is from Mars, marketing is from Venus: Establishing common ground for the concept of customer profitability. Journal of Marketing Management, 24(7–8), 825–845.CrossRef
Zurück zum Zitat Gong, M. Z., & Ferreira, A. (2014). Does consistency in management control systems design choices influence firm performance? An empirical analysis. Accounting and Business Research, 44(5), 497–522.CrossRef Gong, M. Z., & Ferreira, A. (2014). Does consistency in management control systems design choices influence firm performance? An empirical analysis. Accounting and Business Research, 44(5), 497–522.CrossRef
Zurück zum Zitat Grabner, I., & Moers, F. (2013). Management control as a system or a package? Conceptual and empirical issues. Accounting, Organizations and Society, 38(6–7), 407–419.CrossRef Grabner, I., & Moers, F. (2013). Management control as a system or a package? Conceptual and empirical issues. Accounting, Organizations and Society, 38(6–7), 407–419.CrossRef
Zurück zum Zitat Guilding, C., & McManus, L. (2002). The incidence, perceived merit and antecedents of customer accounting: An exploratory note. Accounting, Organizations and Society, 27(1–2), 45–59.CrossRef Guilding, C., & McManus, L. (2002). The incidence, perceived merit and antecedents of customer accounting: An exploratory note. Accounting, Organizations and Society, 27(1–2), 45–59.CrossRef
Zurück zum Zitat Gupta, S., Hanssens, D., Hardie, B., & Kahn, W. (2006). Modeling customer lifetime value. Journal of Service Research, 9(2), 139.CrossRef Gupta, S., Hanssens, D., Hardie, B., & Kahn, W. (2006). Modeling customer lifetime value. Journal of Service Research, 9(2), 139.CrossRef
Zurück zum Zitat Holm, M., Kumar, V., & Plenborg, T. (2016). An investigation of customer accounting systems as a source of sustainable competitive advantage. Advances in Accounting, 32, 18–30.CrossRef Holm, M., Kumar, V., & Plenborg, T. (2016). An investigation of customer accounting systems as a source of sustainable competitive advantage. Advances in Accounting, 32, 18–30.CrossRef
Zurück zum Zitat Ittner, C. D., & Larcker, D. F. (1997). Quality strategy, strategic control systems, and organizational performance. Accounting, Organizations and Society, 22(3–4), 293–314.CrossRef Ittner, C. D., & Larcker, D. F. (1997). Quality strategy, strategic control systems, and organizational performance. Accounting, Organizations and Society, 22(3–4), 293–314.CrossRef
Zurück zum Zitat Ittner, C. D., & Larcker, D. F. (2001). Assessing empirical research in managerial accounting: A value-based management perspective. Journal of Accounting and Economics, 32, 349–410.CrossRef Ittner, C. D., & Larcker, D. F. (2001). Assessing empirical research in managerial accounting: A value-based management perspective. Journal of Accounting and Economics, 32, 349–410.CrossRef
Zurück zum Zitat Jayachandran, S., Sharma, S., Kaufman, P., & Raman, P. (2005). The role of relational information processes and technology use in customer relationship management. Journal of Marketing, 69(4), 177–192.CrossRef Jayachandran, S., Sharma, S., Kaufman, P., & Raman, P. (2005). The role of relational information processes and technology use in customer relationship management. Journal of Marketing, 69(4), 177–192.CrossRef
Zurück zum Zitat Kaplan, R. S., & Norton, D. P. (2004). Strategy maps. Boston: Harvard Business School Press. Kaplan, R. S., & Norton, D. P. (2004). Strategy maps. Boston: Harvard Business School Press.
Zurück zum Zitat Kraus, K., Håkansson, H., & Lind, J. (2015). The marketing-accounting interface – Problems and opportunities. Industrial Marketing Management, 46, 3–10.CrossRef Kraus, K., Håkansson, H., & Lind, J. (2015). The marketing-accounting interface – Problems and opportunities. Industrial Marketing Management, 46, 3–10.CrossRef
Zurück zum Zitat Kumar, V. (2008a). Customer lifetime value – The path to profitability. Foundations and Trends in Marketing, 2(1), 1–96.CrossRef Kumar, V. (2008a). Customer lifetime value – The path to profitability. Foundations and Trends in Marketing, 2(1), 1–96.CrossRef
Zurück zum Zitat Kumar, V. (2008b). Managing customers for profit: Strategies to increase profits and build loyalty. Upper Saddle River, N.J.: Wharton School. Kumar, V. (2008b). Managing customers for profit: Strategies to increase profits and build loyalty. Upper Saddle River, N.J.: Wharton School.
Zurück zum Zitat Kumar, V., & Rajan, B. (2012). Handbook of marketing strategy. Cheltenham: Edward Elgar. Kumar, V., & Rajan, B. (2012). Handbook of marketing strategy. Cheltenham: Edward Elgar.
Zurück zum Zitat Kumar, V., & Reinartz, W. (2016). Creating enduring customer value. Journal of Marketing, 80(6), 36–68.CrossRef Kumar, V., & Reinartz, W. (2016). Creating enduring customer value. Journal of Marketing, 80(6), 36–68.CrossRef
Zurück zum Zitat Kumar, V., Venkatesan, R., Bohling, T., & Beckmann, D. (2008). The power of Clv: Managing customer lifetime value at Ibm. Marketing Science, 27(4), 585–599.CrossRef Kumar, V., Venkatesan, R., Bohling, T., & Beckmann, D. (2008). The power of Clv: Managing customer lifetime value at Ibm. Marketing Science, 27(4), 585–599.CrossRef
Zurück zum Zitat Laffey, D. (2007). Paid search: The innovation that changed the web. Business Horizons, 50(3), 211–218.CrossRef Laffey, D. (2007). Paid search: The innovation that changed the web. Business Horizons, 50(3), 211–218.CrossRef
Zurück zum Zitat Langfield-Smith, K. (1997). Management control systems and strategy: A critical review. Accounting, Organizations and Society, 22(2), 207–232.CrossRef Langfield-Smith, K. (1997). Management control systems and strategy: A critical review. Accounting, Organizations and Society, 22(2), 207–232.CrossRef
Zurück zum Zitat Lee, C. L., & Yang, H. J. (2011). Organization structure, competition and performance measurement systems and their joint effects on performance. Management Accounting Research, 22(2), 84–104.CrossRef Lee, C. L., & Yang, H. J. (2011). Organization structure, competition and performance measurement systems and their joint effects on performance. Management Accounting Research, 22(2), 84–104.CrossRef
Zurück zum Zitat Libai, B., Muller, E., & Peres, R. (2009). The diffusion of services. Journal of Marketing Research, 46, 163–175.CrossRef Libai, B., Muller, E., & Peres, R. (2009). The diffusion of services. Journal of Marketing Research, 46, 163–175.CrossRef
Zurück zum Zitat McManus, L., & Guilding, C. (2008). Exploring the potential of customer accounting: A synthesis of the accounting and marketing literatures. Journal of Marketing Management, 24, 771–795.CrossRef McManus, L., & Guilding, C. (2008). Exploring the potential of customer accounting: A synthesis of the accounting and marketing literatures. Journal of Marketing Management, 24, 771–795.CrossRef
Zurück zum Zitat Mulhern, F. (2009). Integrated marketing communications: From media channels to digital connectivity. Journal of Marketing Communications, 15(2), 85–101.CrossRef Mulhern, F. (2009). Integrated marketing communications: From media channels to digital connectivity. Journal of Marketing Communications, 15(2), 85–101.CrossRef
Zurück zum Zitat Nagar, V. (2002). Delegation and incentive compensation. The Accounting Review, 77(2), 379–395.CrossRef Nagar, V. (2002). Delegation and incentive compensation. The Accounting Review, 77(2), 379–395.CrossRef
Zurück zum Zitat Ramani, G., & Kumar, V. (2008). Interaction orientation and firm performance. Journal of Marketing, 72(1), 27.CrossRef Ramani, G., & Kumar, V. (2008). Interaction orientation and firm performance. Journal of Marketing, 72(1), 27.CrossRef
Zurück zum Zitat Roslender, R., & Wilson, R. M. S. (2008). The marketing/accounting synergy: A final word but certainly not the last word. Journal of Marketing Management, 24(7–8), 865–876.CrossRef Roslender, R., & Wilson, R. M. S. (2008). The marketing/accounting synergy: A final word but certainly not the last word. Journal of Marketing Management, 24(7–8), 865–876.CrossRef
Zurück zum Zitat Rust, R. T., Moorman, C., & Bhalla, G. (2009). Rethinking marketing. Harvard Business Review, 88(1), 94–101. Rust, R. T., Moorman, C., & Bhalla, G. (2009). Rethinking marketing. Harvard Business Review, 88(1), 94–101.
Zurück zum Zitat Ryals, L. (2008). Managing customers profitably. Chichester: John Wiley & Sons. Ryals, L. (2008). Managing customers profitably. Chichester: John Wiley & Sons.
Zurück zum Zitat Shah, D., Rust, R. T., Parasuraman, A., Staelin, R., & Day, G. S. (2006). The path to customer centricity. Journal of Service Research, 9(2), 113–124.CrossRef Shah, D., Rust, R. T., Parasuraman, A., Staelin, R., & Day, G. S. (2006). The path to customer centricity. Journal of Service Research, 9(2), 113–124.CrossRef
Zurück zum Zitat Sheth, J. N., Sisodia, R. S., & Sharma, A. (2000). The antecedents and consequences of customer-centric marketing. Journal of the Academy of Marketing Science, 28(1), 55–66.CrossRef Sheth, J. N., Sisodia, R. S., & Sharma, A. (2000). The antecedents and consequences of customer-centric marketing. Journal of the Academy of Marketing Science, 28(1), 55–66.CrossRef
Zurück zum Zitat Varian, H. R. (2006). The economics of internet search. Rivista di Politica Economica, (IX–X), 177–191. Varian, H. R. (2006). The economics of internet search. Rivista di Politica Economica, (IX–X), 177–191.
Zurück zum Zitat Varian, H. R. (2009). Hal Varian on how the web challenges managers. McKinsey Quarterly. Varian, H. R. (2009). Hal Varian on how the web challenges managers. McKinsey Quarterly.
Zurück zum Zitat Varian, H. R., Farrell, J., & Shapiro, C. (2004). The economics of information technology: An introduction. Cambridge: Cambridge University Press.CrossRef Varian, H. R., Farrell, J., & Shapiro, C. (2004). The economics of information technology: An introduction. Cambridge: Cambridge University Press.CrossRef
Zurück zum Zitat Verhoef, P. C., & Lemon, K. N. (2013). Successful customer value management: Key lessons and emerging trends. European Management Journal, 31(1), 1–15.CrossRef Verhoef, P. C., & Lemon, K. N. (2013). Successful customer value management: Key lessons and emerging trends. European Management Journal, 31(1), 1–15.CrossRef
Zurück zum Zitat Widener, S. K., Shackell, M. B., & Demers, E. A. (2008). The juxtaposition of social surveillance controls with traditional organizational design components. Contemporary Accounting Research, 25(2), 605–638.CrossRef Widener, S. K., Shackell, M. B., & Demers, E. A. (2008). The juxtaposition of social surveillance controls with traditional organizational design components. Contemporary Accounting Research, 25(2), 605–638.CrossRef
Zurück zum Zitat Wruck, K. H., & Jensen, M. C. (1994). Science, specific knowledge, and total quality management. Journal of Accounting and Economics, 18(3), 247–287.CrossRef Wruck, K. H., & Jensen, M. C. (1994). Science, specific knowledge, and total quality management. Journal of Accounting and Economics, 18(3), 247–287.CrossRef
Metadaten
Titel
Introduction
verfasst von
Massimiliano Bonacchi
Paolo Perego
Copyright-Jahr
2019
DOI
https://doi.org/10.1007/978-3-030-01971-6_1