Customer Analytics in Performance Measurement and Reporting Systems

IF 2.2 4区管理学 Q2 BUSINESS, FINANCE

Accounting Horizons Pub Date : 2023-11-01 DOI:10.2308/horizons-2021-016

M. Bonacchi, P. Perego

引用次数: 0

Abstract

This study examines how firms deploy customer analytics in their performance measurement and reporting systems. Firstly, we synthesize insights from the literature on customer analytics in accounting and marketing and conduct interviews with experts in the field. We then present the results of an online survey conducted among a sample of subscription-based firms known for their early adoption of customer analytics. Our findings reveal that the use of customer analytics varies significantly by metric type, with traditional indicators (e.g., number of customers) showing higher levels of integration compared with more advanced metrics, such as customer lifetime value and customer equity. The extent of adoption in performance measurement and reporting systems appears to depend on the ability of a firm to fit customer analytics into its organizational architecture. We conclude by identifying research avenues reflecting current trends that will likely shape the emerging literature on customer analytics.

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绩效衡量和报告系统中的客户分析

本研究探讨了企业如何在其绩效衡量和报告系统中部署客户分析。首先，我们综合了有关会计和营销领域客户分析的文献，并对该领域的专家进行了访谈。然后，我们对较早采用客户分析的订阅型企业进行了在线抽样调查，并展示了调查结果。我们的研究结果表明，客户分析技术的使用因指标类型的不同而有很大差异，传统指标（如客户数量）与更先进的指标（如客户终身价值和客户权益）相比，显示出更高的整合水平。绩效衡量和报告系统的采用程度似乎取决于企业将客户分析融入其组织架构的能力。最后，我们确定了反映当前趋势的研究方向，这些趋势可能会影响有关客户分析的新兴文献。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Accounting Horizons BUSINESS, FINANCE-

CiteScore

3.80

自引率

4.00%

发文量

期刊介绍： Accounting Horizons is one of three association-wide journals published by the American Accounting Association AAA. This journal seeks to bridge academic and professional audiences with articles that focus on accounting, broadly defined, and that provide insights pertinent to the accounting profession. The contents of Accounting Horizons, therefore, should interest researchers, educators, practitioners, regulators, and students of accounting.