Search

Your search keyword '"Lind, Johnny"' showing total 3 results
Start Over Author "Lind, Johnny" Topic business
3 results on '"Lind, Johnny"'

1. When do firms use different types of customer accounting?

Author

Lind, Johnny and Stromsten, Torkel

Subjects
Business, Business, general
Abstract

To link to full-text access for this article, visit this link: http://dx.doi.org/10.1016/j.jbusres.2006.09.005 Byline: Johnny Lind, Torkel Stromsten Keywords: Customer accounting; Customer measurement; Customer profitability; Resources; Interfaces; Relationships Abstract: Customer accounting focuses on the financial measurement of customers. This article develops a framework to explain a company's choice of customer accounting technique based on its customer resource interfaces. Four different customer relationships each with its own customer accounting techniques have been identified and are reported here. Transactional customer relationships with low technical and organizational interfaces are associated with customer segment profitability analysis. Facilitative customer relationships with low technical and high organizational interfaces are associated with customer profitability analysis. Integrative customer relationships with high technical and organizational interfaces are associated with life time profitability analysis. Connective customer relationships with high technical and low organizational interfaces are associated with customer valuation analysis. Explorative case studies in the telecom company Ericsson and the paper company Holmen informs the framework. The case data support the framework developed. However, the empirical results are not without ambiguity. The case studies give a more complex picture of how customer accounting techniques are related to a firm's inter-organizational interfaces. Author Affiliation: Stockholm School of Economics, Department of Accounting and Business Law, Box 6501, 113 83 Stockholm, Sweden Article History: Received 1 April 2005; Revised 1 July 2006; Accepted 1 September 2006

Published
2006

2. When do firms use different types of customer accounting?

Author

Lind, Johnny and Stromsten, Torkel

Subjects
Consumer preferences -- Evaluation, Customer relations -- Evaluation, Business, Business, general
Abstract

The implementation of different customer accounting concepts for evaluating customer relation is discussed.

Published
2006

3. Accounting and network coordination

Author

Hakansson, Hakan and Lind, Johnny

Subjects
Accounting, Banking, finance and accounting industries, Business
Abstract

Accounting and the classical coordination forms of hierarchy and market are closely related concepts. New forms of coordination, including alliances and close cooperation between companies have opened up new challenges to how accounting should be designed and practised. In the first part of this paper the theoretical basis for the connection between coordination forms and the need for information is explored. Two key problems seem to be that the coordination forms are not just alternatives, but can be used in combination, and that relationships between companies can be viewed in different ways. These issues are studied through a case study of an extensive relationship between Ericsson and Telia Mobile. The case demonstrates that all of the three basic coordination forms are used in creating a complex network relating a set of sub-units from the two companies to each other and to other related parties. This means that accounting methods developed earlier can be used in several ways to enhance the development of the relationships and that the latter should not be perceived from one level or considered to be a uniform form. Companies can combine the different forms on one level to achieve a coordination form that is unique at a higher level.

Published
2004

Catalog

Books, media, physical & digital resources
See catalog results