Customer Accounting: Antecedents, Consequences and Moderators

Alan Au; Alan Tse

doi:10.48132/hdbr.336

Authors

Alan Au Open University of Hong Kong. Hong Kong. https://orcid.org/0000-0001-7991-3205
Alan Tse CUHK Business School. Hong Kong https://orcid.org/0000-0001-9532-956X

DOI:

https://doi.org/10.48132/hdbr.336

Keywords:

Customer Accounting, Management Accounting, Business Performance, Antecedents, Consequences, Moderators

Abstract

The literature shows remarkably little effort in developing a framework for understanding the concept of customer accounting and its implementations. The authors synthesize the literature on the subject and provide a theoretical framework for future research. This is done by constructing a model that includes the antecedents and consequences of customer accounting, as well as the potential moderators, and from this developed research propositions. The implications of this research for management accountants are then discussed.

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