SwePub
Sök i LIBRIS databas

  Utökad sökning

L773:1044 5005
 

Sökning: L773:1044 5005 > Holm Morten > The interactive eff...

The interactive effect of competition intensity and customer service competition on customer accounting sophistication - Evidence of positive and negative associations

Holm, Morten (författare)
Ax, Christian (författare)
Gothenburg University,Göteborgs universitet,Företagsekonomiska institutionen, Redovisning,Department of Business Administration, Accounting
 (creator_code:org_t)
Elsevier BV, 2020
2020
Engelska.
Ingår i: Management Accounting Research. - : Elsevier BV. - 1044-5005 .- 1096-1224. ; 46:March
  • Tidskriftsartikel (refereegranskat)
Abstract Ämnesord
Stäng  
  • Recent research implies that the association between competition intensity and management accounting system (MAS) design varies with the type of competition involved, depending on the purpose of the MAS in focus. This study finds that competition intensity can be positively or negatively associated with customer accounting (CA) sophistication depending on the extent to which firms tailor their activities and offerings to meet individual customer needs (engage in a particular type of competition labelled ‘customer service competition’). When customer service competition is high there is a positive relationship between competition intensity and CA sophistication, whereas when customer service competition is low this relationship is negative. Drawing on archival data and survey responses collected from 209 firms, we obtained results that support this hypothesis. The study provides the first empirical evidence of a crossover interaction effect between competition intensity and competition type on MAS design. Moreover, the study extends earlier work on CA by developing and finding empirical evidence supporting a model which provides a more nuanced understanding that explains why certain firms implement sophisticated CA practices while others are content with simpler CA.

Ämnesord

SAMHÄLLSVETENSKAP  -- Ekonomi och näringsliv -- Företagsekonomi (hsv//swe)
SOCIAL SCIENCES  -- Economics and Business -- Business Administration (hsv//eng)

Nyckelord

Management Accounting Systems (MAS)
Competition Intensity
Competition Type
Customer Service Competition
Customer Accounting
Customer Profitability Analysis

Publikations- och innehållstyp

ref (ämneskategori)
art (ämneskategori)

Hitta via bibliotek

Till lärosätets databas

Hitta mer i SwePub

Av författaren/redakt...
Holm, Morten
Ax, Christian
Om ämnet
SAMHÄLLSVETENSKAP
SAMHÄLLSVETENSKA ...
och Ekonomi och näri ...
och Företagsekonomi
Artiklar i publikationen
Management Accou ...
Av lärosätet
Göteborgs universitet

Sök utanför SwePub

Kungliga biblioteket hanterar dina personuppgifter i enlighet med EU:s dataskyddsförordning (2018), GDPR. Läs mer om hur det funkar här.
Så här hanterar KB dina uppgifter vid användning av denna tjänst.

 
pil uppåt Stäng

Kopiera och spara länken för att återkomma till aktuell vy