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The incidence and perceived managerial merit of customer accounting in New Zealand

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dc.contributor.author Bates, Ken
dc.contributor.author Tanima, Farzana
dc.date.accessioned 2012-05-01T02:45:10Z
dc.date.accessioned 2022-07-05T02:32:31Z
dc.date.available 2012-05-01T02:45:10Z
dc.date.available 2022-07-05T02:32:31Z
dc.date.copyright 2011
dc.date.issued 2011
dc.identifier.uri https://ir.wgtn.ac.nz/handle/123456789/18647
dc.description.abstract Purpose – Two prior survey papers on the use and perceived merit of customer accounting practices, one in Australia and one in New Zealand, disclosed contrasting results with confusing elements. This survey replicates and extends the previous research to update and clarify our understanding of the use and perceived merit of Customer Accounting (CA) practices in New Zealand. Design/methodology/approach – A mail questionnaire survey was sent to 136 companies quoted on the New Zealand Stock Exchange, resulting in 44 useable responses (32.4%). Findings – This survey finds that mean scores for the usage and perceived merit of CA practices in New Zealand in 2009 are similar to those found in Australia in 2002, and much higher than those found in New Zealand in 2007. Also, a relationship between the use of activity-based costing (ABC) and the perceived merit of CA practices was found, but no relationship with actual CA usage. The research also found a strong positive relationship between the adoption of the customer concept of marketing management and the usage of customer profitability analysis at an individual customer level. Research limitations/implications – The survey method prevents follow-up questions and clarification of ambiguities, but the survey results point to several areas warranting further research. Originality/value – This survey provides academic researchers, teachers, and firms using, or considering the use of CA practices, improved understanding of the extent of current usage and perceived managerial merit of CA practices in New Zealand companies. Keywords: Customer Accounting (CA); Customer Profitability Analysis (CPA); Customer Lifetime Value (CLV); Customer Equity (CE); Customer concept; Marketing concept; New Zealand. en_NZ
dc.format pdf en_NZ
dc.language.iso en_NZ
dc.publisher Te Herenga Waka—Victoria University of Wellington en_NZ
dc.relation.ispartofseries Working Paper en_NZ
dc.relation.ispartofseries No. 84 en_NZ
dc.relation.uri http://www.victoria.ac.nz/sacl/cagtr/working-papers/WP84.pdf
dc.subject Customer Accounting (CA) en_NZ
dc.subject Customer Profitability Analysis (CPA) en_NZ
dc.subject Customer Lifetime Value (CLV) en_NZ
dc.subject Customer Equity (CE) en_NZ
dc.subject Customer concept en_NZ
dc.subject Marketing concept en_NZ
dc.subject New Zealand en_NZ
dc.title The incidence and perceived managerial merit of customer accounting in New Zealand en_NZ
dc.type Text en_NZ
vuwschema.contributor.unit Centre for Accounting, Governance and Taxation Research en_NZ
vuwschema.contributor.unit School of Accounting and Commercial Law en_NZ
vuwschema.subject.anzsrcfor 150199 Accounting, Auditing and Accountability not elsewhere classified en_NZ
vuwschema.type.vuw Working or Occasional Paper en_NZ
vuwschema.subject.anzsrcforV2 350199 Accounting, auditing and accountability not elsewhere classified en_NZ

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