The Joint Effect of Competition and Complexity on Customer Accounting System Design

Morten Holm, Christian Ax

Publikation: KonferencebidragPaperForskning

Abstrakt

The importance of measuring customer profitability has recently been reiterated by the management accounting community. However, the stream of research on the factors influencing customer accounting (CA) design choices is still scarce and inconclusive. This paper addresses how the level of complexity and competition firms face influences the degree of Customer Profitability Analysis (CPA) Model sophistication. Applying a path analysis on survey data from 217 firms reveals support for three hypotheses: (i) There is an inverted u-shaped relationship between competition intensity and customer service complexity; (ii) There is a direct positive relationship between customer service complexity and CPA model sophistication; (iii) This positive association is stronger when competition is non-price based than when competition is price based. The study hereby contributes to research on CA design in particular as well as the general research stream on environmental factors’ influence on the sophistication and use of management accounting systems across firms.
OriginalsprogEngelsk
Publikationsdato2014
StatusUdgivet - 2014
Begivenhed11th Annual Conference for Management Accounting Research 2014 - WHU - Otto Beisheim School of Management, Vallendar, Tyskland
Varighed: 13 mar. 201414 mar. 2014
Konferencens nummer: 11
http://www.whu-acmar.com/acmar-2014/

Konference

Konference11th Annual Conference for Management Accounting Research 2014
Nummer11
LokationWHU - Otto Beisheim School of Management
LandTyskland
ByVallendar
Periode13/03/201414/03/2014
Internetadresse

Bibliografisk note

CBS Bibliotek har ikke adgang til materialet

Citationsformater

Holm, M., & Ax, C. (2014). The Joint Effect of Competition and Complexity on Customer Accounting System Design. Afhandling præsenteret på 11th Annual Conference for Management Accounting Research 2014, Vallendar, Tyskland.