Journal articles on the topic 'Customer accounting'
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Ng, Frederick, and Zack Wood. "Unlocking customer accounting’s potential: a service-dominant logic approach." Pacific Accounting Review 30, no. 3 (August 6, 2018): 371–86. http://dx.doi.org/10.1108/par-07-2016-0071.
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Purpose This paper aims to problematise critiques raised against customer accounting’s numeric focus, which risks controlling and simplifying customers rather than facilitating closer engagement. This analysis suggests ways to better account for what it is that customers buy, why they do so and how to better serve them. Design/methodology/approach Service-dominant logic (SDL) is a marketing ideology that recognises the active role of customers in value creation. Seven customer accounting techniques are appraised against SDL principles to identify strengths and shortfalls in logic and application. Findings Customer accounting techniques align with SDL’s beneficiary-oriented and relational view of customers. Weaker alignment is found regarding a focus on outputs rather than outcomes, silence about the customer’s role in co-creating value and failure to recognise contextual circumstances. Research limitations/implications The analysis uses prototypical descriptions of customer accounting techniques. Actual applications could offset weaknesses or raise other shortfalls. Practical implications For each area of SDL, the authors suggest avenues for integrating SDL into customer accounting using related literature and building on concepts within customer accounting techniques. Originality/value SDL contrasts with the traditional, goods-dominant logic that underscores much of accounting. SDL is used to critically and constructively evaluate customer accounting techniques.
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Singh, Shweta, and Sumit Singh. "Accounting for risk in the traditional RFM approach." Management Research Review 39, no. 2 (February 15, 2016): 215–34. http://dx.doi.org/10.1108/mrr-11-2015-0272.
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Purpose – The Purpose of this study is to provide an alternative way to create customer valuation metric while accounting for customer riskiness. Customer relationship management (CRM) emphasizes the importance of measuring customer value. Analytics has paved the way for innovation by providing companies valuable insights into the behavior of customers. Earlier models used to measure customer value do not take into account the types and level of risk posed by customers, such as probability of churn, regularity of purchases, etc. The authors put forth a new and innovative approach to measuring customer value while, at the same time, adjusting for customer riskiness. Design/methodology/approach – Using a non-parametric approach used in the operations research area, the authors create a risk-adjusted regency, frequency, monetary value (RARFM) score for each customer. These scores are used to segment the customers into two groups – customers with high and low RARFM scores. The authors then identify the underlying demographics and behavioral characteristics that separate the two groups. Findings – Findings of this paper indicate that customers who perform the best on the RARFM metric tend to be more experienced, and are more likely to exhibit behavioral tendencies that help them perform well in their jobs, such as purchasing promotional goods that act as sales aid and enhance their performance. Originality/value – The paper is innovative in its approach in terms of creating a new metric for calculating customer value. Few papers have proposed ways to handle and adjust for customer riskiness. Here, the authors propose three kinds of customer risk. Current paper provides a twist to traditional RFM analysis by creating a RARFM score for each customer, and provides a scientific way of assigning weights to RFM.
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Martono, Aris, Mulyati Mulyati, and Siti Maesaroh. "Utilizing Customer List Menu To Monitoring Customer Data On Web Based Accounting Online System 2.0." Aptisi Transactions on Management (ATM) 1, no. 2 (December 26, 2018): 94–102. http://dx.doi.org/10.33050/atm.v1i2.673.
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In a customer company is one component in advancing the company. Serving and protecting customers is something every company should do. Customer is a king who can change the situation on the company. But the customer must also be monitored so as not to be arbitrary to the company. Company monitoring must be done by a company for the convenience of the company. Customers who violate the rules and can not comply with the conditions set by the company may harm the company in the future. In order for the company to lose nothing it will have to do things like create new customers, add customer lists, change and delete customer lists, customer memo credits and record the balance of customer receivables is a company's monitoring activities to its customers. The use of WBAOS 2.0 (Web Based Accounting Online System) can facilitate the company in performing customer monitoring as well, in addition to accounting activities. By using the system the company can monitor customers anytime and anywhere with the internet connected. So that monitoring can run more effectively and more efficiently.
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Schröder, Regina, and Friederike Wall. "Customer Perceived Value Accounting." Controlling 16, no. 12 (2004): 669–76. http://dx.doi.org/10.15358/0935-0381-2004-12-669.
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Heitger, Lester E., and Dan L. Heitger. "Jamestown Electric Supply Company: Assessing Customer Profitability." Issues in Accounting Education 23, no. 2 (May 1, 2008): 261–80. http://dx.doi.org/10.2308/iace.2008.23.2.261.
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Customers increasingly demand that companies offer a wide variety of products and services. As a result, many companies spend millions of dollars conducting profitability analyses of their customers. For instance, the banking industry alone spends an estimated $500 million per year on customer profitability analyses. Accordingly, customer profitability analysis is listed as one of the recent major developments in managerial accounting (Cotton 2005). Customer profitability analysis refers to the practice of estimating the profitability of individual customers and identifying both customers that create value for the company and, just as importantly, those customers that destroy value. Effective customer profitability analysis provides the company with a strong competitive advantage by improving key strategic and operating decisions involving customer selection and retention. For example, Sprint Nextel drew the attention of investors, analysts, and customers alike when it “fired” 1,000 of its worst customers via a form letter (Srivastava 2007). This case reflects the experiences of several international companies in the automotive supply industry and provides you with an opportunity to enhance your knowledge about customer profitability. First, the case demonstrates the importance of customer profitability analysis. Second, the case enhances your ability to perform customer profitability analysis. Third, it helps you improve your critical thinking and analytical reasoning skills. Finally, the case enables you to integrate business knowledge across functional boundaries.
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Yang, Ziyun. "Customer concentration, relationship, and debt contracting." Journal of Applied Accounting Research 18, no. 2 (May 8, 2017): 185–207. http://dx.doi.org/10.1108/jaar-04-2016-0041.
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Purpose The purpose of this paper is to examine the effect of a firm’s customer base concentration on its loan contract terms and how this effect varies with the strength of its customer relationship. Design/methodology/approach This study is an archival research based on a sample of US public firms that have loan contract data between 1990 and 2008. Major customer sales data are used to construct customer concentration and customer relationship measures. A debt contract model is employed to relate loan spread and other contract terms to customer concentration and relationship. Findings This study finds that firms with more concentrated customer bases have higher loan spread and shorter loan maturity and are more likely to issue secured loans. These negative effects disappear when the supplier firm maintains strong relationship with its customers. Research limitations/implications Additional forward-looking measure of customer relationship could benefit future research. Practical implications A firm’s customer base characteristics can have significant impacts on the terms of its loan contracts. Findings from this study support the notion that customer relationship is an important intangible asset that is informative to stakeholders of the firm. Originality/value This study proposes a new measure of customer relationship based on the past repeated relationships between a firm and its major customers. It shows that customer characteristics may affect firms’ contracts with creditors: customer base concentration increases credit risk whereas strong customer relationship improves credit quality.
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Azizah, Nur, Endang Suryana, and Haris Haris. "Application of a Customer Based Data Monitoring Facility Online Accounting Software For Effectiveness Leadership at Higher Education." Aptisi Transactions on Management (ATM) 1, no. 2 (July 1, 2017): 86–93. http://dx.doi.org/10.33050/atm.v1i2.672.
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In a company, the accounting system is very important to manage the financial development, because it contains financial information that can be used to make a decision. Currently already developed Online Accounting Software, where the accounting system can be used anytime and anywhere with an internet connection without having to difficult to handle bookkeeping reports. An accountant is someone who has an important role in the success of financial processing company. Where, to facilitate the process of information media, accountants must be able to convey information both customers who work with the company in order to facilitate leadership in monitoring the company effectively and efficiently without having to come to the company. with Online Accounting Software will minimize criminality because it has been certified ISO / IEC 2700. And for the report has been stored on Cloud to facilitate the leadership of the company in monitoring financial reports in real-time. With the monitoring of customer data, the leader can view, add, delete, or change customer data to the company, so it can facilitate in managing and conveying the customer information that the company has.
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Wiyarni, Wiyarni. "Traditional Market Accounting: Management or Financial Accounting?" Asian Journal of Accounting Research 2, no. 1 (May 31, 2017): 7–10. http://dx.doi.org/10.1108/ajar-2017-02-01-b002.
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The purpose of this study is to explore the area of accounting in traditional market. There are two areas of accounting: management and financial accounting. Some of traditional market traders have prepared financial notes, whereas some of them do not. Their financial notes usually consist of receivables, payables, customer orders, inventories, sales and cost price, and salary expenses. The purpose of these financial notes is usually for decision making. It is very rare for the traditional market traders to prepare financial notes for external users, such as vendors, creditors, and customers. This is because their transactions with vendors, creditors, and customers are very simple. This study used interpretive paradigm. Data was collected using in-depth interview and direct interaction with four informants from three traditional markets. Data is analyzed by organizing them, breaking them into manageable units, coding them, synthesizing them, and searching for patterns. Based on the analysis, this study found that the accounting area of traditional market activities is management accounting rather than financial accounting.
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Nielsen, Rikke. "Customer satisfaction: the customer experience through the customer's eyes." Total Quality Management & Business Excellence 21, no. 11 (November 2010): 1229–30. http://dx.doi.org/10.1080/14783360903332361.
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Sugiato, Budi Jaya, Slamet Riyadi, and Endah Budiarti. "The effects of customer relationship management, service quality and relationship marketing on customer retention: The mediation role of bank customer retention in Indonesia." Accounting 9, no. 2 (2023): 85–94. http://dx.doi.org/10.5267/j.ac.2022.12.004.
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This study aims to examine customer retention (CR) from the aspect of customer satisfaction with customer relationship management (CRM), service quality and marketing relations (RM). State-owned bank customers selected the research population in all branch offices in the Madura region, and data were collected through a Likert scale model questionnaire. The results of the path analysis using the structural analysis model (SEM) show that there is an influence of CRM on customer satisfaction; there is an effect of service quality on customer satisfaction; there is an effect of RM on customer satisfaction; CRM through customer satisfaction affects CR; service quality through customer satisfaction affects CR; RM through customer satisfaction affects CR; there is an effect of customer satisfaction on CR on customers. Then the simultaneous test shows that simultaneously RM, service quality, and RM impact customer satisfaction, and the value of coefficient of determination (R-Square) explains that CRM, service quality, and RM can effectively contribute to customer satisfaction. Simultaneously, CRM, service quality, and RM affect CR. CRM, service quality, and RM affect CR mediated by customer satisfaction. CRM, service quality, and RM, through customer satisfaction, can effectively contribute to CR to customers of state-owned bank Regional Offices.
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Alsulmani, Alzhara Humaid, Sheikha Saif Alkindi, and Essia Ries Ahmed. "Customer Accounting Information and Omani Service Companies’ Performance." International Journal of Finance & Banking Studies (2147-4486) 10, no. 2 (June 29, 2021): 79–88. http://dx.doi.org/10.20525/ijfbs.v10i2.1245.
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The main objective of this paper is to investigate the link between customer accounting information and companies' performance in Sultanate of Oman. This is a cross-sectional study with quantitative method where the quantitative data was accumulated through questionnaire. The sample size of 160 usable questionnaires were received from employees work in the banks that are considered as a sample of the current study. The findings show that there is a positive link between the customers' accounting information and the companies’ performance. The findings pointed out that companies' extent of customer accounting information usage have significantly impact the institutional performance. This research is a new in its type to be applied in Sultanate of Oman context via testing the relation between its predictors of customer accounting information features towards their impact on company performance.
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Bagińska, Izabela. "Accounting Firm Customer Satisfaction Survey." Journal of Education, Health and Sport 10, no. 7 (July 6, 2020): 30. http://dx.doi.org/10.12775/jehs.2020.10.07.003.
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Lubis, Putriinti Amelia, Zul Azmi, and Linda Hetri Suriyanti. "PENGARUH CUSTOMER ACCOUNTING DAN CUSTOMER ORIENTATION TERHADAP KINERJA ORGANISASI." JURNAL AL-IQTISHAD 15, no. 2 (February 9, 2020): 180. http://dx.doi.org/10.24014/jiq.v15i2.8310.
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Mouritsen, Jan. "Marginalizing the customer: Customer orientation, quality and accounting performance." Scandinavian Journal of Management 13, no. 1 (March 1997): 5–18. http://dx.doi.org/10.1016/s0956-5221(96)00026-7.
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Hassan, Barham Khalid, Ali Omer Mohammed, and Raqeeb Abdullah Omer. "The Role of Innovative Bank Products on Customer Perception Influencing Accounting Procedures in Kurdistan." Journal of University of Raparin 8, no. 1 (March 22, 2021): 334–52. http://dx.doi.org/10.26750/vol(8).no(1).paper14.
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This study sought to find the role of innovative banking products on customer perception influencing accounting procedures in Kurdistan. The Innovative banking product was embraced as an independent variable through (transactional costs, innovation, and accessibility) and customer perception as a dependent variable. Lack of understanding of customer perception and accounting procedures is proving to be the main problem of the acceptance of products as it is the source of economic benefit in the Kurdistan financial sector. Pearson correlation tests were carried out to assess the relationship between the independent variables (Transaction costs, accessibility and innovation) and the dependent variable of Customer perceptions. Statistical package for the social sciences program (SPSS 20) was used for data analysis and presentation. Results indicated that all variables had a positive relationship with customer perceptions. The study recommended that the banks need to understand the risks associated with innovation in line with the accounting procedures to understand customer’s perception before developing and rolling out new products. Customers view products and services differently, therefore there is need to improve on customer relations, customer education and awareness and customer loyalty.
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SCORȚESCU, Florin Ioan. "Highlighting Price Reductions in Customer Accounting." Anuarul Universitatii "Petre Andrei" din Iasi - Fascicula: Drept, Stiinte Economice, Stiinte Politice 28 (December 10, 2021): 257–75. http://dx.doi.org/10.18662/upalaw/80.
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The commercial operations have a particularly large share in the activity of the patrimonial units. These operations generate income and expenses, affecting debts to suppliers and receivables from customers and always involve the connection between two economic agents, one called supplier, for which the operation represents a sale and another called customer, for which the same operation represents a purchase. The debts and receivables generated by the company's relations with natural and legal persons outside it, as well as with natural persons inside are mainly reflected through the 4th class "Third party accounts". In business practice, price reductions of a commercial nature (which have a direct influence on the net size of an invoice) and/or a financial one (they are also called discounts) can be encountered.
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Cohen, Daniel A., and Bin Li. "Customer-Base Concentration, Investment, and Profitability: The U.S. Government as a Major Customer." Accounting Review 95, no. 1 (August 1, 2019): 101–31. http://dx.doi.org/10.2308/accr-52490.
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ABSTRACT We examine whether customer-base concentration has a differential impact on profitability for firms contracting with major government customers versus firms contracting with major corporate customers. We document that firm profitability increases with the concentration of major government customers, but decreases with the concentration of major corporate customers. We attribute the contrasting results to the differential impact of major government and corporate customers on demand uncertainty. Specifically, firms contracting with major government customers face lower demand uncertainty that enables them to realize more efficiency gains from customer-specific investments, whereas firms contracting with major corporate customers are exposed to higher demand uncertainty that reduces the efficiency of customer-specific investments. Overall, our study suggests that major government customers are unique and important in the composition of customer base, and they impact firm outcomes in a significantly different way than major corporate customers. JEL Classifications: M41; L25; G14; H57.
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Ng, Frederick, and Isabella Li. "Case-mix accounting beyond the hospital." Pacific Accounting Review 28, no. 4 (November 7, 2016): 373–85. http://dx.doi.org/10.1108/par-02-2016-0020.
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Purpose This paper aims to examine how the customer can be better integrated into case-mix systems for primary healthcare. Case-mix is an established performance management tool in hospitals, and there is growing interest in its extensions into out-of-hospital healthcare. Design/methodology/approach Interviews with academics and clinicians are used to explore conceptual foundations for this area. A service-dominant logic perspective is used to problematize the roles of accounting in this complex setting. Findings The findings identify that a customer focus is embedded in current primary healthcare thinking, contrasting with the goods-dominant focus in hospitals. This paper identifies diverse objectives and coordinating networks of care as challenges for case-mix. Research limitations/implications This paper breaks down the complexity of primary healthcare case-mix into two accounting roles: a “dialogue machine” to understand client objectives and a “learning machine” to understand clients’ networks of resources. The infancy of case-mix for primary healthcare means our interview sample is restricted to a small group of pioneers in the area, within a supply perspective. Practical implications Primary healthcare management is a priority area in New Zealand. The findings describe opportunities and challenges for the “dialogue” and “learning” roles of accounting. This paper discusses practical and ideological tensions to be resolved when integrating customers into case-mix systems. Originality/value This paper contributes to the limited literature on the use of case-mix accounting outside of hospitals, discussing the role of customers and networks of care. Findings contribute by describing the customer as both a source of, and a means to resolving, complexity.
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Tseng, Shu-Mei, and Pin-Hong Wu. "The impact of customer knowledge and customer relationship management on service quality." International Journal of Quality and Service Sciences 6, no. 1 (March 11, 2014): 77–96. http://dx.doi.org/10.1108/ijqss-08-2012-0014.
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Purpose – Enterprises realize that customers are their most important asset and recognize that a high level of customer satisfaction can only be achieved by enhancing service quality. Thus, how enterprises acquire customer knowledge by which to initiate and maintain customer relationships, as well as to enhance service quality has become an important issue. The paper aims to discuss these issues. Design/methodology/approach – This study uses a questionnaire and statistical analytical techniques to explore the impact of customer knowledge and customer relationship management (CRM) on service quality. Findings – The results indicated that customer knowledge has a positive influence on service quality and CRM is the partial intervening variable between customer knowledge and service quality. That is, customer knowledge enhances the CRM, while CRM, in turn, increases service quality and provides competitive advantages. Research limitations/implications – This research explored the impact of customer knowledge and CRM on service quality based on the company's perception and there was no validation on the customers' perception of the company. Therefore, it is suggested that future research should involve company staff, current customers, and latent customers to strengthen the triangulation. Practical implications – The results found that customer knowledge is indeed an important source of competitive advantage. Hence, enterprises should acquire valuable customer knowledge in order to enhance the relationship with customers, as well as enhance their service quality. Originality/value – There is still little related literature investigating the relationships amongst customer knowledge, CRM, and service quality. Hence, this study applies questionnaire methods as the main research tools in order to conduct an in-depth investigation into the influence of customer knowledge and CRM on service quality. Furthermore, this research is expected to provide enterprises with valuable suggestions for management practices.
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Helgesen, Øyvind. "Customer accounting and customer profitability analysis for the order handling industry—A managerial accounting approach." Industrial Marketing Management 36, no. 6 (August 2007): 757–69. http://dx.doi.org/10.1016/j.indmarman.2006.06.002.
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Zeller, Thomas L., Thomas J. Palzer, and Andrew D. Tressler. "Fire the Big Box!?" Issues in Accounting Education 26, no. 2 (May 1, 2011): 421–38. http://dx.doi.org/10.2308/iace-10018.
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ABSTRACT Durable Glove, Inc. faces a common problem. The traditional reporting system does not capture a valid measure of customer profitability. The reporting structure no longer captures how customers consume resources differently throughout the value chain. Their value chain begins in Asia and ends at the United States (U.S.) retail storefront. Management is searching for a better reporting solution in their efforts to increase shareholders' value. In this case, you make an important recommendation to Durable Glove's management. Should management decide to keep or to fire the Big Box retailer? You base the recommendation upon allocations and customer profitability reports that show how customers consume resources differently. The spreadsheet template1 that complements this case provides a structure for the allocations and reports. The completed reports capture an approximation of Durable Glove's customer profitability. You evaluate the reports and make a recommendation to improve Durable Glove's customer profitability, which focuses on keeping or firing the Big Box customer.
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Sridhar, Ashok, and Michael Corbey. "Customer Profitability Analyses and Customer Lifetime Value." Maandblad Voor Accountancy en Bedrijfseconomie 89, no. 7/8 (July 15, 2015): 265–73. http://dx.doi.org/10.5117/mab.89.31335.
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The main objective of this paper is to compare two key approaches in the !eld of Customer Accounting (CA), namely Customer Pro!tability Analysis (CPA) and Customer Lifetime Value (CLV). While CPA is a retrospective analysis of past accruals that represent the results of doing business with a customer over a certain, mostly single-period of time, CLV is a predictive measure of future customer-related cash "ows over a certain (multi-)period of time. This paper draws on the state-ofthe- art knowledge in the Customer Accounting (CA) literature to identify the impacts of CPA and CLV on managerial decision-making. It also offers recommendations as to the scenarios in which these metrics should be deployed in order to arrive at meaningful managerial decisions, and highlights their collective limitations.
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Au, Alan, and Alan Tse. "Customer Accounting: Antecedents, Consequences and Moderators." Harvard Deusto Business Research 10, no. 1 (May 29, 2021): 81–92. http://dx.doi.org/10.48132/hdbr.336.
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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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Slack, Neale J., and Gurmeet Singh. "The effect of service quality on customer satisfaction and loyalty and the mediating role of customer satisfaction." TQM Journal 32, no. 3 (February 19, 2020): 543–58. http://dx.doi.org/10.1108/tqm-07-2019-0187.
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PurposeThe purpose of this study is to determine the effect of service quality on customer satisfaction and loyalty and the mediating role of customer satisfaction in the supermarket sector.Design/methodology/approachIn total, 480 supermarket customers participated in an intercept survey in four urban centres of Fiji. Descriptive statistics were used to determine the level of service quality provided by supermarkets, and inferential statistics to determine the gap between customer's service quality expectations and perceptions and to test the research hypotheses.FindingsThe findings indicate service quality of supermarkets is perceived as being unsatisfactory, service quality significantly affects customer satisfaction and loyalty and customer satisfaction partially mediates the relationship between service quality and customer loyalty reducing customer's perceptions of service quality, leading to lower customer loyalty.Practical implicationsThis study provides an indication as to where supermarkets should target their marketing attention and scarce corporate resources and may help in their efforts to service, satisfy, retain and attract more long-term loyal customers in the increasingly competitive supermarket sector. This research could inform government policy makers in sequencing the supermarket sector transformation and assist local supermarkets to adapt to this changing retail landscape.Originality/valueThis study advances our understanding of the effect of service quality on customer satisfaction and loyalty and the mediating role of customer satisfaction in the supermarket sector.
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Berraies, Sarra, Rached Chtioui, and Mehrez Chaher. "Customer-contact employees’ empowerment and customer performance." International Journal of Productivity and Performance Management 69, no. 9 (June 3, 2019): 1833–59. http://dx.doi.org/10.1108/ijppm-07-2017-0169.
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Purpose The purpose of this paper is to explore the relationship between the customer-contact employees’ (CCE) empowerment and customer performance indicators, namely, perceived service quality (PSQ), customer satisfaction (CS), customer loyalty (CL) and word-of-mouth (WOM). The authors deepen the analysis by highlighting the mediating role of the dimensions of the customer relationship management (CRM) effectiveness in this link. The authors also investigate links between customer performance indicators. Design/methodology/approach An empirical study was carried out on the basis of a questionnaire administrated to a sample of 215 Tunisian bank CCE and 516 customers. Data analysis was performed using the structural equation modeling method. Findings Findings reveal that the CCE’ empowerment contributes to PSQ, CS and all the dimensions of CRM effectiveness which in turn are key factors of customer performance. This research also outlines the mediating role of two dimensions of the CRM effectiveness, namely, organizational commitment and customer experience between CCE’ empowerment and PSQ and CS, respectively. In addition, the study highlights that PSQ improves CS which is positively linked to CL. Finally, loyal customers tend to generate positive WOM. Originality/value Few studies have investigated the effects of the CCE’ empowerment on PSQ, CS, CL and positive WOM, especially in the banking sector. This research fills this gap by highlighting the mediating role of the dimensions of the CRM effectiveness in these links. This paper offers interesting insights to bankers by providing them with tools to improve their customers’ relationship. In this sense, banks must bet on the proximity of the CCE as a key asset that allows creating a real sense of closeness with customers and offers lighting to banks on how to create customized marketing approaches to ensure customer performance.
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Carlback, Mats. "From cost accounting to customer accounting in the restaurant industry." International Journal of Revenue Management 4, no. 3/4 (2010): 403. http://dx.doi.org/10.1504/ijrm.2010.036031.
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Cant, Michael Colin, and Cindy Erdis. "Incorporating customer service expectations in the restaurant industry: The guide to survival." Corporate Ownership and Control 8, no. 1 (2010): 485–93. http://dx.doi.org/10.22495/cocv8i1c4p7.
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With the remarkable growth and economic contributions of the services industry, companies are finding that they need to focus on service to keep up with rising customer expectations and to compete effectively. Thus excellent customer service in a restaurant has the potential of differentiating the restaurant from competing ones and could lead to creating a competitive advantage. Thus, if a restaurant becomes well known for its superior customer service, this can be used as a way of outmanoeuvring competing restaurants. This article examines customer service in selected restaurants in the Tshwane area. It is aimed at establishing criteria for excellent customer service in restaurants, which can serve as the basis for building good relationships with customers. An empirical study was conducted to namely to investigate customer service in selected restaurants in the Tshwane Area, with the aim to establish criteria for excellent customer service as a benchmark for establishing relationships with customers, by means of an exploratory study. A self-administered survey was conducted whereby questionnaires were handed to restaurant patrons with the restaurant bill folder. Based on the research results, criteria were developed for excellent customer service which can be used as a benchmark for establishing relationships with customers, by providing customer satisfaction, which leads to customer retention, loyalty and ultimately profitability for an organisation.
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Hambali, Said, Darwanis Darwanis, and Muslim A. Djalil. "The Influence of Accounting Knowledge and Entrepreneurial Personality on Managerial Performance (Empirical Study on Customers of Bank Aceh, operational Headquarters, Banda Aceh, Indonesia )." Cross Current International Journal of Economics, Management and Media Studies 2, no. 4 (April 30, 2020): 72–79. http://dx.doi.org/10.36344/ccijemms.2020.v02i04.001.
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This study aims to test; (1) the influence of accounting knowledge and entrepreneurial personality simultaneously on the managerial performance of Bank Aceh's customers, (2) the influence of accounting knowledge on the managerial performance of Bank Aceh's customers, and (3) the influence of entrepreneurial personality on the managerial performance of Bank Aceh's customers. The unit of analysis in this study was Bank Aceh at Operational Head Office. Furthermore, the unit of observation (respondents) in this study is Bank Aceh customers who have a position as manager on owned business. Sources of research data using primary data sources derived from the acquisition of research questionnaires. While the data collection technique in this research is done by the technique of spreading the questionnaire. The method of analysis used in this research is Multiple Linear Regression Analysis. The result of the research shows that (1) knowledge of accounting and entrepreneurial personality together influence to managerial performance of Bank of Aceh customer, (2) accounting knowledge has positive influence but not significant to managerial performance of Bank of Aceh customer, and (3) entrepreneurial personality has positive influence and significant to managerial performance of Bank Aceh.
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Wouters, Marc, and Markus A. Kirchberger. "Customer value propositions as interorganizational management accounting to support customer collaboration." Industrial Marketing Management 46 (April 2015): 54–67. http://dx.doi.org/10.1016/j.indmarman.2015.01.005.
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Alsafar, Montader Ismail. "Analyzing Customer Profitability Using Resource Consumption Accounting For Improving Firm Performance." Akkad Journal of Contemporary Management Studies 1, no. 3 (January 2, 2022): 132–46. http://dx.doi.org/10.55202/ajcms.v1i3.34.
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Accuracy and quality of customer cost information depend on the selection and execution of a contemporary strategy to cost accounting and administration that is responsive to fierce competition between economic units and incorporates resource consumption accounting. RCA, the latest generation of cost accounting and contemporary management software, enables managers to make informed choices and establish effective plans. This research intends to illustrate the influence of resource consumption accounting in rationalizing customer costs in the bags / Hilla facility by lowering product prices, detecting idle energy, and identifying the factory's best customers. In the Al-Hilla / Al-Hilla / Al-Hilla plant, a case-study technique was applied. Through this process, an evaluation of the laboratory's actual expenses and the application of resource consumption accounting are made using the laboratory's existing data for the year 2018. The research concluded that the effectiveness of customer cost analysis is contingent on the technique used and that accounting for resource consumption is one of the most effective and accurate methods for cost rationalization. The resource consumption accounting highlights the economic unit is resources, the entwined relationships between them, and their optimum usage. Furthermore, it finds idle (untapped) energy and eliminates it from goods and services to minimize prices. Thus, the researcher's most significant suggestions affirm that enough attention is given to the application of resource consumption, accounting for their contribution to attaining this aim.
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Cheung, Fung Yi Millissa, and Wai Ming To. "A customer-dominant logic on service recovery and customer satisfaction." Management Decision 54, no. 10 (November 21, 2016): 2524–43. http://dx.doi.org/10.1108/md-03-2016-0165.
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Purpose Service recovery is a challenge to organizations because customers will respond to recovery processes and outcomes differently. Yet, there are few studies that examine the antecedents of customer co-recovery. Hence, the purpose of this paper is to adopt a customer-dominant logic to explore the antecedents of customer co-creation of service recovery (CCSR) and its effects on perceived justice and satisfaction. Design/methodology/approach The authors reviewed the service management literature and proposed a theoretical model that links customer involvement with service failure (CISF), customer CCSR, perceived justice, to customer satisfaction with service recovery (CSSR). The sample included 594 customers who had recent experience of service failure and service recovery in Hong Kong. The research model was tested using structural equations modeling. Findings The results of structural equation modeling showed that CISF had an effect on customer CCSR in the form of information sharing and co-production, and this effect influenced customers’ justice perceptions, which in turn affected CSSR. Practical implications The findings supported the notion that service management should be viewed from customer-dominant logic and effective facilitation shall be deployed to engage and support customers in service recovery processes. Originality/value The study contributes to service management by identifying the salient role and form of customer co-creation in making customers feel satisfied with service recovery.
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Alsafar, Montader Ismail. "Resources Consumption Accounting, Cost Reduction For Customers, and Competitive Advantage: An Iraqi Case Study." Akkad Journal of Contemporary Management Studies 1, no. 2 (January 2, 2022): 80–96. http://dx.doi.org/10.55202/ajcms.v1i2.35.
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Accuracy and quality of customer cost information depend on the selection and execution of a contemporary strategy to cost accounting and administration that is responsive to fierce competition between economic units and incorporates resource consumption accounting. RCA, the latest generation of cost accounting and contemporary management software, enables managers to make informed choices and establish effective plans. This research intends to illustrate the influence of resource consumption accounting in rationalizing customer costs in the bags / Hilla facility by lowering product prices, detecting idle energy, and identifying the factory's best customers. In the Al-Hilla / Al-Hilla / Al-Hilla plant, a case-study technique was applied. Through this process, an evaluation of the laboratory's actual expenses and the application of resource consumption accounting are made using the laboratory's existing data for the year 2018. The research concluded that the effectiveness of customer cost analysis is contingent on the technique used and that accounting for resource consumption is one of the most effective and accurate methods for cost rationalization. The resource consumption accounting highlights the economic unit is resources, the entwined relationships between them, and their optimum usage. Furthermore, it finds idle (untapped) energy and eliminates it from goods and services to minimize prices. Thus, the researcher's most significant suggestions affirm that enough attention is given to the application of resource consumption, accounting for their contribution to attaining this aim.
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Raza, Ali, Raouf Ahmad Rather, Muhammad Khalid Iqbal, and Umair Saeed Bhutta. "An assessment of corporate social responsibility on customer company identification and loyalty in banking industry: a PLS-SEM analysis." Management Research Review 43, no. 11 (May 2, 2020): 1337–70. http://dx.doi.org/10.1108/mrr-08-2019-0341.
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Purpose This paper aims to address the need for a more in-depth empirical investigation of exploring the link between the adoption of corporate social responsibility (CSR) practices and different aspects of customer behavior in a developing country. This paper develops a research framework and assesses the mediating role of trust, customer-company identification (CCI) and electronic-service quality (E-SQ) between customer perceptions of CSR and customer loyalty. Design/methodology/approach Working with a sample of 280 banking customers in Pakistan, partial least square based structural equation modeling is used to test the conceptual model. Findings Surprisingly, results suggest that CSR is not directly related to customer loyalty, which is contradictory to previously established findings conducted in developed countries. Thus, confirming a full mediation of CCI, E-SQ and trust in enhancing the effect of CSR on customer loyalty. The study also confirms that CSR is positively related to E-SQ, and E-SQ also directly affects CCI. Practical implications Banks should adhere to honest CSR practices and effectively communicate and advertise these practices to increase awareness and knowledge among the customers. Similarly, banks should advance in technological expertise to generate customer identification, which then leads to their loyalty. Originality/value Previous studies conferred short-term customer’s reactions, such as purchase intention and brand image. Still, this research discusses the long-term effect of CSR on customer behavior, such as the loyalty of the customers. Moreover, this is the pioneer study that investigates how CSR actions influence customer perceptions about E-SQ and how electronic services affect customer identification with a bank.
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Krishnan, Gopal V., Panos N. Patatoukas, and Annika Yu Wang. "Customer-Base Concentration: Implications for Audit Pricing and Quality." Journal of Management Accounting Research 31, no. 1 (February 1, 2018): 129–52. http://dx.doi.org/10.2308/jmar-52040.
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ABSTRACT What are the implications of major customer dependency, i.e., the degree of a supplier firm's dependency on its major customers, for external auditors? While the conventional view emphasizes the negatives of major customer dependency for client business risk, we find that suppliers with more concentrated customer bases spend less on audit fees. The evidence is consistent with reduced audit effort due to efficiency gains in the audit process, especially when suppliers with more concentrated customer bases share the same auditors with their long-standing major customers. The audit fee discount we identify does not imply that audit quality declines with customer-base concentration. In fact, we find that suppliers with more concentrated customer bases are less likely to experience material restatements of previously audited financial statements. Taking the external auditors' perspective, our study provides new managerial insights on the costs and benefits of major customer relationships for supplier firms. Data Availability: All data are available from sources identified in the text.
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Chen, Hanmei, Weishi Jia, Shuo Li, and Zenghui Liu. "Governmental customer concentration and audit pricing." Managerial Auditing Journal 36, no. 2 (April 6, 2021): 334–62. http://dx.doi.org/10.1108/maj-01-2019-2159.
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Purpose The purpose of this paper is to examine how the concentration of a specific customer type – governmental customer, affects the pricing of audit services in the USA. Design/methodology/approach This paper applies a standard audit pricing model by regressing audit fees on governmental customer concentration and other common determinants of audit fees. This paper also adopts an instrumental variable approach and performs propensity-score matched sample analyzes to mitigate the potential endogeneity problem. Findings Using data from major customer disclosures of US publicly listed firms from 2000 to 2014, this paper finds that governmental customer concentration is positively associated with audit fees, suggesting that a higher level of governmental customer concentration increases a firm’s audit risks and audit effort. In addition, this paper performs cross-sectional analyzes and show that the association between governmental customer concentration and audit fees is more pronounced for firms with weak internal governance, weak external monitoring and high financial risks. Originality/value This paper furthers the understanding of the interactive relationships in supply chain systems and adds new evidence to the literature on customer concentration. Prior studies on customer concentration typically treat all customer types in a uniform manner. To the knowledge, this is the first study that separates governmental customers from other types of customers in an audit pricing setting. The findings highlight the importance of examining governmental customer concentration when assessing a firm’s audit risks and audit fees.
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Sahin Dölarslan, Emre. "Assessing the effects of satisfaction and value on customer loyalty behaviors in service environments." Management Research Review 37, no. 8 (July 15, 2014): 706–27. http://dx.doi.org/10.1108/mrr-06-2013-0152.
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Purpose – The primary purpose of this paper is to determine the relative effects of perceived value and customer satisfaction on customer loyalty behaviors. The secondary aim focuses on addressing whether such personal characteristics as gender, age and levels of income and education exert any moderating influence over perceived value/customer satisfaction such that loyalty behaviors, including repurchase intention (RPI), word-of-mouth (WOM) marketing and willingness to pay more (WPM), are ultimately affected. Design/methodology/approach – The research technique used a face-to-face questionnaire for collecting data from passengers who use the State Railways of the Turkish Republic. A total of 780 questionnaires were collected and used in this study after excluding 80 incomplete forms. First, the main effects of perceived value/customer satisfaction on customer loyalty behaviors were tested using structural equation modeling. Next, customers' personal characteristics, considered as moderating variables, including age, gender and levels of income and education, were examined to determine if their impact on perceived value/customer satisfaction would, in turn, have any effect on loyalty behaviors. To do this, a multigroup moderation test was used. Findings – The empirical findings of this study show that both customer satisfaction and perceived value directly influence the loyalty behaviors of Turkish railway passengers. However, customer satisfaction was found to be a more important predictor of RPI than perceived service value. However, the relationship between perceived service value and WPM was strong. The association between customer satisfaction and loyalty behaviors was stronger for females, youths and those customers at the lower range of income and education. On the other hand, the association between perceived value and loyalty behaviors was stronger for older passengers with more education and income, irrespective of gender. Originality/value – The first goal was to assess the main effects of perceived value/customer satisfaction on customer loyalty behaviors. It was found that perceived value/customer satisfaction affected loyalty behaviors, including RPI, WOM and WPM, in different ways. For instance, while customer satisfaction was suggested to be an important predictor of RPI, perceived value was an important predictor of WPM. Importantly, this study also examines how customers' personal characteristics, i.e. moderating variables in this study, impact perceived value/customer satisfaction such that loyalty behaviors are demonstrably changed. Thus, with this additional knowledge of customers' personal characteristics in the context of loyalty behaviors, marketers can create new strategies to develop long-term brand loyalty.
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Basuroy, Suman, Kimberly C. Gleason, and Yezen H. Kannan. "CEO compensation, customer satisfaction, and firm value." Review of Accounting and Finance 13, no. 4 (November 4, 2014): 326–52. http://dx.doi.org/10.1108/raf-11-2012-0120.
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Purpose – The purpose of this article is to examine whether the design of chief executive officer (CEO) compensation generates incentives to engage in managerial behavior that enhances customer satisfaction and whether these incentives, in turn, lead to higher firm value. Design/methodology/approach – A unique dataset combining customer satisfaction and executive compensation data was used, and the relationship between option sensitivity, customer satisfaction and performance was modeled using simultaneous equations modeling with industry and year fixed effects. Findings – Findings suggest that CEO compensation plays an important role in explaining the variation in customer satisfaction and firm value. Specifically, CEO short-term compensation (salary or bonus) has no affect on customer satisfaction or firm value; the sensitivity of CEO wealth from long-term incentive compensation to stock price changes is positively related and also exhibits an inverted U-shaped relationship with customer satisfaction; the sensitivity of CEO wealth from long-term incentive compensation to stock price changes interacts negatively with CEO longevity and industry concentration but positively with advertising expenses in affecting customer satisfaction; the sensitivity of CEO wealth from long-term incentive compensation to both stock price changes and customer satisfaction positively affect firm value; and the sensitivity of CEO wealth from long-term incentive compensation to stock price changes interacts positively with customer satisfaction to affect firm value. Research limitations/implications – This study suffers from several limitations. First, the sample is limited to firms with ACSI scores available. Second, this study is limited to only publicly traded firms, which limits our ability to generalize regarding customer satisfaction, option sensitivity and firm value. Practical implications – This study has several important implications for researchers and managers. The first is that the corporate board appears to view investment in customer satisfaction as similar to an investment in other intangible assets or technology, in that they reward managers with a nonlinear payoff profile. To encourage managers to invest discretionary funds wisely, incentive compensation is important. Second, compensation committees of corporate boards should not allow the option sensitivity to reach extreme levels because, at some point, managers’ incentives appear to shift more toward short-term earnings objectives and away from investment in intangibles, which have a longer-term payoff. Third, if boards are concerned about customer satisfaction and market value, when designing compensation packages, they should shift their focus from the structure of pay to the sensitivity of pay to performance. The exception to this is that for CEOs with very long tenures (or for those close to retirement), high levels of option sensitivity may distort incentives away from a focus on customer satisfaction. Finally, our results indicate that strategies that enhance customer satisfaction provide an incremental benefit in terms of firm value, beyond incentive compensation strategies. Social implications – The results indicate that a “stakeholder focus” which includes customers is value adding for shareholders as well. The results also imply that perhaps using a “balanced scorecard” approach to assessing performance in terms of customer satisfaction outcomes, or at least acknowledging the drives of customer satisfaction explicitly, could be an alternative to using highly sensitive incentive-based compensation when such compensation schemes are less desirable. Originality/value – Prior research has found that the structure of fixed versus incentive-based compensation impacts customer satisfaction. However, this is one of the first papers to investigate the relationship between the sensitivity of CEO compensation and customer satisfaction. Findings have important implications for boards who seek to structure CEO pay so that CEOs have incentives to enact policies that benefit customers and, in turn, firm performance.
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Gao, Wei, and Hua Fan. "Omni-Channel Customer Experience (In)Consistency and Service Success: A Study Based on Polynomial Regression Analysis." Journal of Theoretical and Applied Electronic Commerce Research 16, no. 6 (July 25, 2021): 1997–2013. http://dx.doi.org/10.3390/jtaer16060112.
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Drawing on expectation disconfirmation theory, this study explores the dyadic nature of omni-channel consistency on customer experience. Specifically, we propose a conceptual model that focuses on a brand’s offline channel customer experience relative to that of its online channel, and test the influences of customer experience (in)consistency on customer satisfaction, which then improves repurchase intention and word-of-mouth. The results of polynomial regressions on 265 survey respondents indicate that given omni-channel customer experience inconsistency, customers prefer consistent online and offline experiences. For omni-channel consistency at lower levels of customer experience quality, customers prefer consistency at higher levels of quality. For omni-channel inconsistency where offline customer experience quality is lower than that online, customers prefer omni-channel inconsistency, where offline customer experience quality is higher than that online. These findings produce not only theoretical contributions but also insightful suggestions for how customer experience can be taken into consideration in the promotion of a brand’s omni-channel service success.
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Heinonen, Kristina, Tore Strandvik, and Päivi Voima. "Customer dominant value formation in service." European Business Review 25, no. 2 (March 1, 2013): 104–23. http://dx.doi.org/10.1108/09555341311302639.
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PurposeThe purpose of this paper is to extend current discussions of value creation and propose a customer dominant value perspective. The point of origin in a customer‐dominant marketing logic (C‐D logic) is the customer, rather than the service provider, interaction or the system. The focus is shifted from the company's service processes involving the customer, to the customer's multi‐contextual value formation, involving the company.Design/methodology/approachValue formation is contrasted to earlier views on the company's role in value creation in a conceptual analysis focusing on five central aspects. Implications of the proposed characteristics of value formation compared to earlier approaches are put forward.FindingsThe paper highlights earlier hidden aspects on the role of a service for the customer. It is proposed that value is not always an active process of creation; instead, value is embedded and formed in the highly dynamic and multi‐contextual reality and life of the customer. This leads to a need to look beyond the line of visibility focused on visible customer‐company interactions, to the invisible and mental life of the customer. From this follows a need to extend the temporal scope, from exchange and use even further to accumulated experiences in the customer's life and ecosystem.Research limitations/implicationsThis paper is conceptual. It discusses and presents a customer‐dominant value perspective and suggests implications for empirical research and practice.Practical implicationsAwareness of the mechanism of the customer value formation process provides companies with new insight on the service strategy, service design and new service innovations.Originality/valueThe paper contributes by extending the value construct through a new customer dominant value perspective, recognizing value as multi‐contextual and dynamic based on customers' life and ecosystem. The findings mark out new avenues for future research.
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Norouzi, Ashraf, and Amir Albadvi. "A hybrid model for customer portfolio analysis in retailing." Management Research Review 39, no. 6 (June 20, 2016): 630–54. http://dx.doi.org/10.1108/mrr-04-2014-0082.
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Purpose Marketing/finance interface and application of its new insights in marketing decisions have recently found great interest among marketing researchers and practitioners. There is a relatively large body of marketing literature about incorporating modern portfolio theory (MPT) into customer portfolio context and taking advantage of it in marketing resource allocation decisions. Previous studies have modelled customer portfolio risk in the form of historical return/profitability volatility of customer base. However, the risk is a future-oriented measure, and deals with future volatility associated with return stream. This study aims to address this research problem. Design/methodology/approach The well-known Pareto/non-binomial distribution (NBD) approach is used to model customer purchases in a non-contractual setting of research practice. Then, the results were used to simulate the customers’ future buying behaviour and associated returns via the Monte Carlo simulation approach. Subsequently, the mean-variance portfolio optimization model was applied to find the optimal customer portfolio mix. Findings The results illustrated the better performance of the proposed efficient portfolio versus the current customer portfolio. These results are applicable in analyzing customer portfolio composition, and can be used as a guidance to make decisions about marketing resource allocation in different segments. Originality/value This study proposes a new approach to analyze customer portfolio by using the customers’ future buying behaviour. Taking advantage of rich marketing literature about statistical assumptions describing the customers’ buying behaviour, this study tries to take some steps forward in the application of the MPT theory in customer portfolio management context.
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Brucal, Sandra, Cris Corpuz, Indra Abeysekera, and Raul David. "Role of Service Quality, Price, and Firm Image on Customer Satisfaction in Philippine Accounting Firms." Journal of Risk and Financial Management 15, no. 2 (February 11, 2022): 75. http://dx.doi.org/10.3390/jrfm15020075.
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This study examines the service quality of accounting firms in Pampanga, Philippines, and their customers’ satisfaction. Using the SERVQUAL model, the study explores the effect of service quality, price, and firm image on client satisfaction of accounting firms. The study conducted a field survey questionnaire using convenience sampling and collected 59 client-firm responses. The findings suggest that accounting firm clients are satisfied with the services they receive from their respective providers. Regression analysis indicates that service quality significantly affects only customer satisfaction. Price has a significant effect on service quality. The duration a client stays with the firm and services provided to the client also significantly impact controlling service quality. Additional testing shows that service quality mediates the influence of service price on customer satisfaction. The findings guide accounting firms to improve their client service quality.
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Smaliukiene, Rasa, Svajone Bekesiene, and Gabriele Lipciute. "An integration of customer value and customer relationship in urban centres and peripheries." Management 25 (November 27, 2020): 43–61. http://dx.doi.org/10.30924/mjcmi.25.s.5.
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The purpose of this study is to investigate the role of customer values in building customer relationships with regard to the urban factor. This paper seeks to empirically explain how the urban factor affects customer preferences as the differences between customers from urban centres and those from the peripheries are still notable despite globalization and cultural levelling. The article presents a theoretical framework explaining the role of customer value in building customer relationship. In this sense, customer value follows the general rules stipulating the business-customer relationship and includes steps such as trust building, commitment, satisfaction and loyalty. After grounding the theoretical construct, it is tested using a data set of 364 customers across Lithuania. Exhaustive CHAID (Chi-squared Automatic Interaction Detector) is used for model testing and re-classification. The results from this study report that there are statistically significant differences between customers’ preferences in urban centres and in the periphery. The decision made by the customer to stay loyal to a business has a certain logical dependency. For customers in urban centres, functional value needs to be supplemented by emotional value. Only such a composition of values encourages them to remain loyal to the business. On the other hand, customer loyalty in the periphery is determined by high trust in business, customer commitment and perceived social value. The value of this paper lies in its original theoretical construct where customer value and customer relationship have an effect on customer loyalty, as well as in testing this construct in relation to the urban factor. Additionally, research implications suggest that the findings may be important for business practice and business studies.
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Kiffin-Petersen, Sandra A., and Geoffrey N. Soutar. "Service employees’ personality, customer orientation and customer incivility." International Journal of Quality and Service Sciences 12, no. 3 (January 2, 2020): 281–96. http://dx.doi.org/10.1108/ijqss-12-2018-0104.
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Purpose The purpose of this study is to examine the mediating role customer orientation plays in the relationship between service employees’ personality and their perceived experiences of customer incivility. Design/methodology/approach Service workers from a variety of industries were recruited from an online panel service and asked to complete a self-report on-line questionnaire (n = 253). PLS structural equation modeling was used to test the research hypotheses. Findings Service employees who are high in agreeableness and core self-evaluations are more customer-oriented and, as a result, report fewer customer incivility experiences. Disagreeable and neurotic service employees are more likely to be selling-orientated, but this was unrelated to customer incivility. Research limitations/implications The results are limited because all data are self-report. However, the findings suggest that personality and customer orientation influence employees’ customer incivility experiences. Originality/value Service jobs can be stressful, in part, because employees have to deal with rude and abusive customers. However, little is known about the antecedents to customer incivility from the perspective of the service provider. The present study bridges this gap and provides an understanding of the mechanisms by which targeted employees’ personality characteristics and customer-oriented behaviors influence their experiences of customer incivility. The results suggest two possible pathways to reduce employees’ customer incivility experiences including selection and training activities to develop a high core self-evaluation and more customer-oriented behaviors.
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Al‐Mawali, Hamzah, Yuserrie Zainuddin, and Noor Nasir Kader Ali. "Customer accounting information usage and organizational performance." Business Strategy Series 13, no. 5 (August 31, 2012): 215–23. http://dx.doi.org/10.1108/17515631211264096.
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Chapple, Sandra, Lee Moerman, and Kathy Rudkin. "IFRIC 13: accounting for “customer loyalty programmes”." Accounting Research Journal 23, no. 2 (September 14, 2010): 124–45. http://dx.doi.org/10.1108/10309611011073232.
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Bojanowska, Agnieszka, Barbara Buraczynska, and Anna Zelazna. "Customers’ Perception and Company-Customer Relationship." EUROPEAN RESEARCH STUDIES JOURNAL XXIV, Special Issue 2 (June 1, 2021): 87–98. http://dx.doi.org/10.35808/ersj/2193.
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Lemmink, Jos, Iva Franzelova, Maria Säaksjärvi, and Kristina Heinonen. "Customer-dominant logic and the need for exploring app usage in different customer contexts." Journal of Indian Business Research 11, no. 1 (March 7, 2019): 50–59. http://dx.doi.org/10.1108/jibr-05-2018-0137.
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PurposeNowadays, customers have big chunks of information on their smartphones and can acquire information and make decisions rapidly, oftentimes with the use of specific apps. Most of the research on this topic to date has been conducted from the perspective of the provider, or the company, therefore missing the value that is created with these apps in the customer’s own domain according to the customer-dominant logic (CDL) approach.Design/methodology/approachAs compared with prior research, CDL requires a different type of research that is much more inclined towards customers and specific circumstances. This paper is positioned within CDL (Heinonen and Strandvik, 2015) and aims to quantitatively explore app usage in different customer contexts.FindingsSeven apps were tested in two different usage contexts: a social vs an individual context and a calm vs dynamic context. It was found that for the social vs individual context there was no difference; thus, managers should not pay too much attention to whether the user of the digital service is in a social context. For the calm vs dynamic social context, it was found that customers’ satisfaction, enjoyment, pleasure and their overall rating of an app were higher when the customer as in a tranquil vs dynamic context.Research limitations/implicationsThe proposed method provides a highly relevant way to approach app development from a CDL perspective.Practical implicationsThese findings provide evidence that context matters and that we should study customer behavior from a more integral and detailed perspective as has been advocated by CDL.Social implicationsApp research should incorporate a customer focused approach. This means that not only the customers’ needs need to be considered. The circumstances and context in which apps are used are highly relevant as well.Originality/valueThis research uses a CDL approach to provide evidence about the consequences for app usage and satisfaction and shows the necessity of incorporating specific circumstances, customer experience and usage variables to a larger extend than has been advocated in the past.
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Yeh, Ying-Pin. "Market orientation and service innovation on customer perceived value." Management Research Review 39, no. 4 (April 18, 2016): 449–67. http://dx.doi.org/10.1108/mrr-08-2014-0205.
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Purpose To enhance their competitive advantage, firms are increasingly regarding customer-perceived value as a vital factor in advancing the level of service performance. This paper aims to explore how supermarket retailers select and implement market orientation (MO) and service innovation strategies to enhance customer-perceived value based on their investment. Design/methodology/approach A review of the related literature indicated that studies have rarely explored the meanings and outcomes of MO and service innovation. Therefore, this paper examined the roles of MO and service innovation, evaluating how these factors affected relationship quality and customer-perceived value in a supermarket context. Customer advocacy and customer participation were evaluated as the mediating variables, and six hypotheses were formulated. The data were collected by conducting a questionnaire survey of the customers from five of the largest Taiwanese supermarket retailers. A structural equation model was used to test the hypotheses based on the respondent sample data. Findings The results indicated that customer participation and relationship quality are positively related to customer-perceived value. Customer advocacy is positively related to customer participation and relationship quality. MO and service innovation are positively related to customer advocacy. Research Limitations/implications The high explanatory power of the results of the deduced model in this research help explain the MO and service innovation of supermarket retailers toward customers. However, the collection of data related to other retailers requires consumers in other countries to test the robustness of this theoretical model. The results of analyses conducted on other industries and in other countries may differ. Practical Implications This paper investigated how the MO and service innovation capabilities of supermarket retailers contributed to their customer advocacy to achieve superior customer participation, customer relationship quality and customer-perceived value. Originality/value This paper investigates the effect of MO and service innovation on relationship quality and perceived value, and regards customer advocacy and customer participation as mediators.
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Petzer, Daniel J., and Estelle van Tonder. "Loyalty intentions and selected relationship quality constructs." International Journal of Quality & Reliability Management 36, no. 4 (April 1, 2019): 601–19. http://dx.doi.org/10.1108/ijqrm-06-2018-0146.
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PurposeThe purpose of this paper is to assess the mediating effect of customer engagement on the relationships between selected relationship quality and value antecedents (commitment, customer satisfaction, trust and customer value), and the consequence (loyalty intentions) within the short-term insurance industry.Design/methodology/approachA descriptive research design that is quantitative in nature was followed and 491 responses from insurance customers were analysed.FindingsShort-term insurers should facilitate customer engagement by implementing strategies that foster customer commitment, ensure customer satisfaction, build trust and create customer value. Facilitating customer engagement may lead to stronger loyalty intentions amongst customers towards the short-term insurer.Research limitations/implicationsThe investigation offers a greater understanding of the relevance and importance of the customer engagement theory and the impact it may have in strengthening the relationships between factors of the relationship marketing domain and customer loyalty.Practical implicationsFrom a managerial perspective, it is evident that short-term insurers should facilitate customer engagement carrying out strategies that foster customer commitment, ensure customer satisfaction, build trust and create customer value.Originality/valueBuilding on the work of earlier relationship and quality management scholars, the study provides new insight into the role and relevance of relationship quality and value factors and customer engagement, while simultaneously being assessed for their contribution to customer loyalty.
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Slack, Neale, Gurmeet Singh, and Shavneet Sharma. "The effect of supermarket service quality dimensions and customer satisfaction on customer loyalty and disloyalty dimensions." International Journal of Quality and Service Sciences 12, no. 3 (August 3, 2020): 297–318. http://dx.doi.org/10.1108/ijqss-10-2019-0114.
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Purpose This paper aims to examine the effect of service quality dimensions and customer satisfaction on customer repurchase intention, word-of-mouth, complaining behaviour and price sensitivity, as well as the effect of service quality dimensions on customer satisfaction. Design/methodology/approach A public intercept survey collected data from 480 supermarket customers. Statistical package for the social sciences was used to provide descriptive and inferential analysis. Findings Results reveal the predominance and magnitude of effect of empathy positively on customer satisfaction, customer repurchase intention and word-of-mouth, and negatively on customer complaining behaviour and price sensitivity. Customer satisfaction also significantly affects these customer loyalty and disloyalty dimensions. Research limitations/implications This research was conducted in the supermarket sector of only one country. Practical implications Insights have been provided to increase customer satisfaction and customer loyalty outcomes, and negate customer disloyalty outcomes, in the supermarket sector. Originality/value This study provides suggestions to supermarket executives regarding the significance of empathetic, customer-oriented behaviour by front-line supermarket service employees.