A MANAGERIAL ACCOUNTING APPROACH OF CUSTOMER RELATIONSHIP MANAGEMENT
Globalization and changes in the business environment have important implications on the nature and function of managerial accounting (MA). Organizations realized that market and customer orientation is essential for their success and the secret to improve profitability and performances is to attrac...
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| Format: | Article |
| Language: | English |
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Romanian Foundation for Business Intelligence
2014-11-01
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| Series: | SEA: Practical Application of Science |
| Subjects: | |
| Online Access: |
http://seaopenresearch.eu/Journals/articles/SPAS_5_26.pdf
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| _version_ | 1818343706410876928 |
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| author | Ildikó Réka CARDOȘ Ștefan PETE Vasile-Daniel CARDOȘ |
| author_facet | Ildikó Réka CARDOȘ Ștefan PETE Vasile-Daniel CARDOȘ |
| author_sort | Ildikó Réka CARDOȘ |
| collection | DOAJ |
| description | Globalization and changes in the business environment have important implications on the nature and function of managerial accounting (MA). Organizations realized that market and customer orientation is essential for their success and the secret to improve profitability and performances is to attract and maintain customers. Customer relationship management (CRM) is one of the most important business strategies for organizational performance evaluation. Although CRM is considered to be a marketing topic it is an important MA innovation at the same time and represents an attractive research topic. This article aims to explore the theoretical knowledge of CRM from the perspective of MA. In the first part, we focus on the conceptual framework of CRM, trying to identify processes and technologies involved. The second part is devoted to reflection on the successful implementation of CRM. Finally, we summarize the key points arising from the theory in order to set further research objectives. |
| first_indexed | 2024-12-13T16:34:51Z |
| format | Article |
| id | doaj.art-5ad87ba227474321894565db09bb169a |
| institution | Directory Open Access Journal |
| issn | 2360-2554 |
| language | English |
| last_indexed | 2024-12-13T16:34:51Z |
| publishDate | 2014-11-01 |
| publisher | Romanian Foundation for Business Intelligence |
| record_format | Article |
| series | SEA: Practical Application of Science |
| spelling | doaj.art-5ad87ba227474321894565db09bb169a2022-12-21T23:38:26ZengRomanian Foundation for Business IntelligenceSEA: Practical Application of Science2360-25542014-11-01II5 (3/2014)189196seapas:y:2014:i:5:p:189-196A MANAGERIAL ACCOUNTING APPROACH OF CUSTOMER RELATIONSHIP MANAGEMENTIldikó Réka CARDOȘ0Ștefan PETE1Vasile-Daniel CARDOȘ2 Babeș-Bolyai University, Faculty of Economics and Business Administration, Cluj-Napoca Babeș-Bolyai University, Faculty of Economics and Business Administration, Cluj-Napoca Babeș-Bolyai University, Faculty of Economics and Business Administration, Cluj-Napoca Globalization and changes in the business environment have important implications on the nature and function of managerial accounting (MA). Organizations realized that market and customer orientation is essential for their success and the secret to improve profitability and performances is to attract and maintain customers. Customer relationship management (CRM) is one of the most important business strategies for organizational performance evaluation. Although CRM is considered to be a marketing topic it is an important MA innovation at the same time and represents an attractive research topic. This article aims to explore the theoretical knowledge of CRM from the perspective of MA. In the first part, we focus on the conceptual framework of CRM, trying to identify processes and technologies involved. The second part is devoted to reflection on the successful implementation of CRM. Finally, we summarize the key points arising from the theory in order to set further research objectives. http://seaopenresearch.eu/Journals/articles/SPAS_5_26.pdf Managerial accountingCustomer relationship managementOrganizational performances |
| spellingShingle | Ildikó Réka CARDOȘ Ștefan PETE Vasile-Daniel CARDOȘ A MANAGERIAL ACCOUNTING APPROACH OF CUSTOMER RELATIONSHIP MANAGEMENT SEA: Practical Application of Science Managerial accounting Customer relationship management Organizational performances |
| title | A MANAGERIAL ACCOUNTING APPROACH OF CUSTOMER RELATIONSHIP MANAGEMENT |
| title_full | A MANAGERIAL ACCOUNTING APPROACH OF CUSTOMER RELATIONSHIP MANAGEMENT |
| title_fullStr | A MANAGERIAL ACCOUNTING APPROACH OF CUSTOMER RELATIONSHIP MANAGEMENT |
| title_full_unstemmed | A MANAGERIAL ACCOUNTING APPROACH OF CUSTOMER RELATIONSHIP MANAGEMENT |
| title_short | A MANAGERIAL ACCOUNTING APPROACH OF CUSTOMER RELATIONSHIP MANAGEMENT |
| title_sort | managerial accounting approach of customer relationship management |
| topic | Managerial accounting Customer relationship management Organizational performances |
| url |
http://seaopenresearch.eu/Journals/articles/SPAS_5_26.pdf
|
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