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Customer Accounting Information Usage and Organizational Performance

Hamzah, Al‐Mawali and Yuserrie, Zainuddin and Noor Nasir, Kader Ali (2012) Customer Accounting Information Usage and Organizational Performance. Business Strategy Series, 13 (5). pp. 215-223. ISSN 1751-5637

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This paper aims to shed light on the consequences of customer accounting (CA) information usage for strategic purposes on organizational performance. This is an empirical study with data from 106 Jordanian services organizations. Quantitative data were obtained to investigate the relationship between CA information items and organizational performance in the context of Jordan. The results show that the level of CA information usage (customer profitability, lifetime customer profitability analysis and valuation of customers as assets) impacts on organizational performance. CA information usage leads to better organizational performance. Also, the findings demonstrate a different effect of CA information items on diverse dimensions of organizational performance. The findings will help academics and managers to achieve higher organizational performance.

Item Type: Article
Uncontrolled Keywords: Strategic management accounting, Customer accounting information, Organizational performance, Jordan, Information disclosure, Accounting information.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Faculty/Division: Faculty of Industrial Management
Depositing User: Ms Suriati Mohd Adam
Date Deposited: 26 Oct 2015 04:03
Last Modified: 01 Feb 2018 01:19
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