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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| Format: | Article |
| Language: | English English |
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Emerald Group Publishing Limited
2012
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| Subjects: | |
| Online Access: | http://umpir.ump.edu.my/id/eprint/6805/ 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 |
| _version_ | 1848817860067983360 |
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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 |
| building | UMP Institutional Repository |
| collection | Online Access |
| 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. |
| first_indexed | 2025-11-15T01:28:28Z |
| format | Article |
| id | ump-6805 |
| institution | Universiti Malaysia Pahang |
| institution_category | Local University |
| language | English English |
| last_indexed | 2025-11-15T01:28:28Z |
| publishDate | 2012 |
| publisher | Emerald Group Publishing Limited |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | ump-68052018-02-01T01:19:54Z 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/ http://umpir.ump.edu.my/id/eprint/6805/ http://umpir.ump.edu.my/id/eprint/6805/ 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 |