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Customer accounting practices, antecedents and performance implications: insights from the financial services industry in Kuwait

Jafar Ojra, Abdullah Promise Opute, Abdulaziz M. Alsaqer

Future Business Journal, Volume: (2023) 9:15

Swansea University Author: Jafar Ojra

Abstract

Competing efectively in the contemporary marketing landscape is becoming increasing challenging. Equally increasing therefore is the pertinence for organisations to be customer oriented. Academic discourse emphasises the need for more customer-oriented approach. Inspired by gaps in the literature, t...

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Published in: Future Business Journal
Published: Springer Science and Business Media LLC
Online Access: https://fbj.springeropen.com/articles/10.1186/s43093-023-00191-7
URI: https://cronfa.swan.ac.uk/Record/cronfa67369
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Abstract: Competing efectively in the contemporary marketing landscape is becoming increasing challenging. Equally increasing therefore is the pertinence for organisations to be customer oriented. Academic discourse emphasises the need for more customer-oriented approach. Inspired by gaps in the literature, this study explores the contingency factors and performance implications of customer accounting in the Kuwaiti fnancial services industry. A questionnaire was used to collect data, and data analysis was based on 115 responses from management accountants of participating frms. This study reports critical insights that enhance the no one-size fts all notion of contingency foundation. For organisations in the industrial and geographical setting covered in this study, the insights from this study ofer relevant cues for optimising customer accounting operationalisation and maximising the organisational performance impact. The limitations of this study have been acknowledged and critical directions for further knowledge development fagged.
Keywords: Customer accounting, Perceived environmental uncertainty, Competition intensity, Formalisation, Decentralisation, Organisational strategy, organisational performance
College: Faculty of Humanities and Social Sciences