Customer Accounting Information Usage and Organizational Performance

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 betwee...

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Main Authors: Hamzah, Al‐Mawali, Yuserrie, Zainuddin, Noor Nasir, Kader Ali
Format: Article
Language:English
English
Published: Emerald Group Publishing Limited 2012
Subjects:
Online Access:http://umpir.ump.edu.my/id/eprint/6805/1/Customer_accounting_information_usage_and_organizational_performance.pdf
http://umpir.ump.edu.my/id/eprint/6805/4/Customer%20Accounting%20Information%20Usage%20and%20Organizational%20Performance.pdf
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author Hamzah, Al‐Mawali
Yuserrie, Zainuddin
Noor Nasir, Kader Ali
author_facet Hamzah, Al‐Mawali
Yuserrie, Zainuddin
Noor Nasir, Kader Ali
author_sort Hamzah, Al‐Mawali
collection UMP
description 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.
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spelling UMPir68052018-02-01T01:19:54Z http://umpir.ump.edu.my/id/eprint/6805/ Customer Accounting Information Usage and Organizational Performance Hamzah, Al‐Mawali Yuserrie, Zainuddin Noor Nasir, Kader Ali HF5601 Accounting 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. Emerald Group Publishing Limited 2012 Article PeerReviewed application/pdf en http://umpir.ump.edu.my/id/eprint/6805/1/Customer_accounting_information_usage_and_organizational_performance.pdf application/pdf en http://umpir.ump.edu.my/id/eprint/6805/4/Customer%20Accounting%20Information%20Usage%20and%20Organizational%20Performance.pdf 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. (Published) http://dx.doi.org/10.1108/17515631211264096 DOI 10.1108/17515631211264
spellingShingle HF5601 Accounting
Hamzah, Al‐Mawali
Yuserrie, Zainuddin
Noor Nasir, Kader Ali
Customer Accounting Information Usage and Organizational Performance
title Customer Accounting Information Usage and Organizational Performance
title_full Customer Accounting Information Usage and Organizational Performance
title_fullStr Customer Accounting Information Usage and Organizational Performance
title_full_unstemmed Customer Accounting Information Usage and Organizational Performance
title_short Customer Accounting Information Usage and Organizational Performance
title_sort customer accounting information usage and organizational performance
topic HF5601 Accounting
url http://umpir.ump.edu.my/id/eprint/6805/1/Customer_accounting_information_usage_and_organizational_performance.pdf
http://umpir.ump.edu.my/id/eprint/6805/4/Customer%20Accounting%20Information%20Usage%20and%20Organizational%20Performance.pdf
work_keys_str_mv AT hamzahalmawali customeraccountinginformationusageandorganizationalperformance
AT yuserriezainuddin customeraccountinginformationusageandorganizationalperformance
AT noornasirkaderali customeraccountinginformationusageandorganizationalperformance