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

Ojra, Jafar and Opute, Abdullah Promise and Alsaqer, Abdulaziz M. (2023) Customer accounting practices, antecedents and performance implications: insights from the financial services industry in Kuwait. Future Business Journal, 9 (1). ISSN 2314-7210

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Abstract

Competing effectively 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 financial services industry. A questionnaire was used to collect data, and data analysis was based on 115 responses from management accountants of participating firms. This study reports critical insights that enhance the no one-size fits all notion of contingency foundation. For organisations in the industrial and geographical setting covered in this study, the insights from this study offer 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 flagged.

Item Type:	Article
Additional Information:	** From Springer Nature via Jisc Publications Router ** History: received 16-06-2022; registration 12-02-2023; accepted 12-02-2023; epub 08-04-2023; online 08-04-2023; collection 12-2023. ** Licence for this article: http://creativecommons.org/licenses/by/4.0/ ** Acknowledgements: Not Applicable.
Uncontrolled Keywords:	Research, Customer accounting, Perceived environmental uncertainty, Competition intensity, Formalisation, Decentralisation, Organisational strategy, organisational performance
Divisions:	Institutes and Academies > Institute of Management and Health > Business, Finance and Management
SWORD Depositor:	JISC Publications Router
Depositing User:	JISC Publications Router
Date Deposited:	13 Apr 2023 12:44
Last Modified:	16 Nov 2023 13:52
URI:	https://repository.uwtsd.ac.uk/id/eprint/2361

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