Customer Profitability Measurement Models

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dc.contributor.author	Holm, Morten
dc.date.accessioned	2012-04-10
dc.date.accessioned	2012-04-10T12:12:26Z
dc.date.available	2012-04-10T12:12:26Z
dc.date.issued	2012-04-10
dc.identifier.isbn	9788792842510
dc.identifier.isbn	9788792842503
dc.identifier.issn	0906-6934
dc.identifier.uri	http://hdl.handle.net/10398/8437
dc.description.abstract	The purpose of this dissertation is to expand our understanding of the applicability and performance effects of different Customer Profitability Measurement (CPM) models across contexts. Customer profitability measurement has attracted increasing interest recently – mainly in the marketing literature. The vast majority of this research has been case-based. Consequently, the evidence in this field consists of a number of case demonstrations indicating that using CPM models can be beneficial in specific industries but only very limited cross-sectional research investigating the general relationships between the CPM model use, context and firm financial performance. Researching these relationships is expected to contribute to marketing as well as management accounting literatures but also to managers working with or planning to start working with CPM models in practice for two reasons: First, marketing managers are increasingly required to be accountable for the marketing investments they expect to make. A better understanding of which CPM models that are applicable in different contexts will contribute to more efficient resource utilization in firms. Second, the management accounting literature on CPM models is very scarce despite the fact that this area is a key priority in practice. Knowledge on how CPM models are adapted to fit the environment in which the firm operates will contribute to our understanding of how CPM models should be designed but also to the general school of contingency-based management accounting research.	en_US
dc.format.extent	190	en_US
dc.language	eng	en_US
dc.publisher	Copenhagen Business School	en_US
dc.relation.ispartofseries	PhD Series;12.2012
dc.title	Customer Profitability Measurement Models	en_US
dc.type	phd	en_US
dc.accessionstatus	modt12apr10 lbjl	en_US
dc.contributor.corporation	Copenhagen Business School. CBS	en_US
dc.contributor.department	Institut for Regnskab og Revision	en_US
dc.contributor.departmentshort	RR	en_US
dc.contributor.departmentuk	Department of Accounting and Auditing	en_US
dc.contributor.departmentukshort	AA	en_US
dc.idnumber	9788792842510	en_US
dc.publisher.city	Frederiksberg	en_US
dc.publisher.year	2012	en_US
dc.title.subtitle	Their Merits and Sophistication across Contexts	en_US