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Customer Analytics in Performance Measurement and Reporting Systems.

Authors :
Bonacchi, Massimiliano
Perego, Paolo
Source :
Accounting Horizons; Dec2024, Vol. 38 Issue 4, p1-29, 29p
Publication Year :
2024

Abstract

SYNOPSIS: 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. [ABSTRACT FROM AUTHOR]

Details

Language :
English
ISSN :
08887993
Volume :
38
Issue :
4
Database :
Complementary Index
Journal :
Accounting Horizons
Publication Type :
Academic Journal
Accession number :
181229993
Full Text :
https://doi.org/10.2308/HORIZONS-2021-016