Customer focus - An accountability dilemma

European Accounting Review

Volumn 16, Issue 1, 2007, Pages 143-171

  Cäker, Mikael ^a  

^a UNIVERSITY OF SKÖVDE   (Sweden)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 34547507059     PISSN: 09638180     EISSN: 14684497     Source Type: Journal    
DOI: 10.1080/09638180701265911     Document Type: Article

References (32)

1. Ahrens, T. and Chapman, C. (2002) The structuration of legitimate performance measures and management: Day-to-day contests of accountability in a U.K. restaurant chain. Management Accounting Research, 13, pp. 151-171.
2. Brunsson, N. (1985) The Irrational Organization: Irrationality as a Basis for Organizational Action and Change, John Wiley, Chichester
3. Buttney, R. (1993) Social Accountability in Communication, Sage, London
4. Cooper, R. (1992) Formal organization as representation: Remote control, displacement and abbreviation. Rethinking Organization: New Directions in Organization Theory Analysis, pp. 254-272. Sage, London
5. Cooper, R. and Kaplan, R. S. (1998) Cost & Effect-Using Integrated Cost Systems to Drive Profitability and Performance, Harvard Business School Press, Boston, MA
6. Gay, P. Du and Salaman, G. (1992) The cult(ure) of the customer. Journal of Management Studies, 29, pp. 615-633.
7. Edman, R. and Laurelli, R. (1997) Key Account Management-nyckeln till framgång, Ekerlid, Stockholm
8. Galbraith, J. R. (1994) Competing with Flexible Lateral Organizations, Addison-Wesley, Reading, MA
9. Garver, M. and Gagnon, G. (2002) Seven keys to improving customer satisfaction programs. Business Horizons, pp. 35-42.
10. Guilding, C. and McManus, L. (2002) The incidence, perceived merit and antecedents of customer accounting: An explanatory note. Accounting, Organizations and Society, 27, pp. 45-59.
11. Håkansson, H. and Lindh, J. (2004) Accounting and network coordination. Accounting, Organizations and Society, 29, pp. 51-72.
12. Johanson, U. (2001) Measuring to understand intangible performance drivers. European Accounting Review, 10, pp. 407-437.
13. Kaplan, R. and Norton, D. (1996) The Balanced Scorecard: Translating Strategy into Action, Harvard Business School Press, Boston, MA
14. Lindvall, J. (2001) Verksamhetsstyrning-Från traditionell ekonomistyrning till modern verksamhetsstyrning, Studentlitteratur, Lund
15. Lukka, K. and Mouritsen, J. (2002) Homogenity or heterogeneity of research in management accounting?. European Accounting Review, 11, pp. 805-811.
16. Miller, P. and O'Leary, T. (1994) The factory as laboratory. Science in Context, 7:3, pp. 469-496.
17. Miller, P. and O'Leary, T. (1994) Accounting, 'economic citizenship' and the spatial reordering of manufacture. Accounting, Organizations and Society, 19, pp. 15-43.
18. Mouritsen, J. (1997) Marginalizing the customer: Customer orientation, quality and accounting performance. Scandinavian Journal of Management, 13, pp. 5-18.
19. Mouritsen, J. (1999) The flexible firm: Strategies for a subcontractor's management control. Accounting, Organizations and Society, 24, pp. 31-55.
20. Munro, R. J. B. and Hatherly, D. J. (1993) Accountability and the new commercial agenda. Critical Perspectives on Accounting, 4, pp. 369-395.
21. Ogden, S. G. (1997) Accounting for organizational performance: The construction of the customer in the privatized water industry. Accounting, Organizations and Society, 22, pp. 529-556.
22. Olve, N. G. (1977) Multiobjective Budgetary Planning, Libertryck, Stockholm
23. Olve, N. G. (1999) Balanced scorecard i svensk praktik, Liber, Malmö
24. Olve, N. G. (2003) Making Scorecards Actionable: Balancing Strategy and Control, John Wiley, Chichester
25. Roberts, J. (1991) The possibilities of accountability. Accounting, Organizations and Society, 16, pp. 355-368.
26. Roberts, J. (2001) Trust and control in Anglo-American systems of corporate governance: The individualizing and socializing effects of processes of accountability. Human Relations, 54, pp. 1547-1572.
27. Roberts, J. and Scapens, R. (1985) Accounting systems and systems of accountability - understanding accounting practices in their organisational contexts. Accounting, Organizations and Society, 10, pp. 443-456.
28. Schonberger, R. J. (1990) Building a Chain of Customers-Linking Business Functions to Create the World Class Company, Free Press, New York
29. Useem, J. (2003) One nation under Wal-Mart. Fortune, 147, pp. 41-48.
30. Vaivio, J. (1999) Examining 'the quantified customer'. Accounting, Organizations and Society, 24, pp. 689-715.
31. Whiteley, R. and Hessan, D. (1996) Customer Centered Growth-Five Proven Strategies for Building Competitive Advantage, Addison-Wesley, Reading, MA
32. Willmott, H. (1996) Thinking accountability: Accounting for the disciplined production of self. Accountability: Power, Ethos and the Technologies of Managing, pp. 23-39. International Thomson Business Press, London