Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Customer
Profitability Main Page | ABC Main Page
Akçura, M. T. and K. Srinivasan. 2005. Research note: Customer intimacy and cross-selling strategy. Management Science (June): 1007-1012.
Alger, M. 2003. Managing a business as a portfolio of customers to drive profit. Strategic Finance (June): 54-57. (Using intelligence software to focus on customers).
Anderson, E. and V. Onyemah. 2006. How right should the customer be? Harvard Business Review (July/August): 59-67.
Anderson, J. C., J. A. Narus and W. van Rossum. 2006. Customer value propositions in business markets. Harvard Business Review (March): 90-99.
Anderson, M., S. Khan, R. Mashruwala and Y. Zhimin. 2023. Resource-based commitment to a customer-centered strategy. Advances in Management Accounting (35): 159-180.
Arora, S. 2022. Natural language processing in accounting: Customer sentiment analysis is one of many areas where NLP can be applied for transformative business gains. Strategic Finance (March): 50-56.
Balachandran, B. V. 2007. The customer centricity culture: Drivers for sustainable profitability. Cost Management (November/December): 12-19. (Discussion of a customer centricity pyramid with five levels: 1) customer satisfaction, 2) customer anticipation, 3) customer delight, 4) customer astonishment, and 5) customer symbiosis).
Berald, S. B. 2014. What to do when a customer files for bankruptcy. Strategic Finance (October): 29-33.
Bertini, M. and L. Wathieu. 2010. How to stop customers from fixating on price. Harvard Business Review (May): 84-91.
Bettencourt, L. A. and A. W. Ulwick. 2008. The customer-centered innovation map. Harvard Business Review (May): 109-114.
Blanchard, K. H. et al. 1993. Raving Fans: A Revolutionary Approach to Customer Service. William Morrow & Co.
Blattberg, R. C., G. Getz and J. S. Thomas. 2001. Customer Equity: Building and Managing Relationships as Valuable Assets. Harvard Business School Press.
Bonacchi, M. and P. Perego. 2012. Measuring and managing customer lifetime value: A CLV scorecard and cohort analysis in a subscription-based enterprise. Management Accounting Quarterly (Fall): 27-39.
Brewton, J. and W. Schiemann. 2003. Measurement: The missing ingredient in today's customer relationship management strategies. Journal of Cost Management (January/February): 5-14.
Brown, S. A. 1996. What Customers Value Most: How to Achieve Business Transformation by Focusing on Processes That Touch Your Customers: Satisfied Customers, Increased Revenue, Improved Profitability. John Wiley & Sons.
Brown, S. A. 1999. Strategic Customer Care : An Evolutionary Approach to Increasing Customer Value and Profitability. John Wiley & Sons.
Bukovinsky, D. M. 2020. Activity-based costing and the evaluation of customer profitability: A case study. IMA Educational Case Journal 13(1): 1-3.
Cardinaels, E. and D. Van Ierland. 2007. Smart ways to assess customer profit. Cost Management (May/June): 26-34.
Cardinaels, E., F. Roodhooft and L. Warlop. 2004. Customer profitability analysis reports for resource allocation: The role of complex marketing environments. Abacus 40(2): 238-258.
Casas-Arce, P., S. M. Lourenco and F. Martinez-Jerez. 2017. The performance effect of feedback frequency and detail: Evidence from a field experiment in customer satisfaction. Journal of Accounting Research (December): 1051-1088.
Casas-Arce, P., F. A. Martinez-Jerez and V. G. Narayanan. 2017. The impact of forward-looking metrics on employee decision-making: The case of customer lifetime value. The Accounting Review (May): 31-56.
Chen, G., J. S. Judd and S. Pandit. 2021. Firm unionization and disruptions in customer relationships. Contemporary Accounting Research 38(4): 2951-2981.
Chen, K. 2022. Suppliers' relationship-specific investments and customers' management forecasts. Advances in Accounting (59): 100626.
Cohen, D. A. and B. Li. 2020. Customer-base concentration, investment, and profitability: The U.S. Government as a major customer. The Accounting Review (January): 101-131.
Cokins, G. 2015. Measuring and managing customer profitability. Strategic Finance (February): 22-29.
Connell, R. 1995. Measuring Customer and Service Profitability in the Finance Sector. London, UK: Chapman & Hall.
Crafton, T. W. 2002. Do you really know your customers? Strategic Finance (October): 55-57. (Using customer relationship software).
Cravens, K. S.C. Guilding. 1999. Examining brand valuation from a management accounting perspective. Advances in Management Accounting (8): 113-137.
Dalci, I., V. Tanis and L. Kosan. 2010. Customer profitability analysis with time-driven activity-based costing: A case study in a hotel. International Journal of Contemporary Hospitality Management 22(5): 609-637.
Davenport, T. H., J. G. Harris and A. K. Kohli. 2001. How do they know their customers so well? MIT Sloan Management Review (Winter): 63-73.
Davenport, T. H., J. G. Harris, G. L. Jones, K. N. Lemon, and D. Norton. 2007. The dark side of customer analytics. Harvard Business Review (May): 37-48.
Day, G. S. 2003. Creating a superior customer-relating capability. MIT Sloan Management Review (Spring): 77-82.
De La Villarmois, O. and Y. Levant. 2009. Simplified customer profitability evaluation: The equivalence-based method. Cost Management (July/August): 28-34.
Devine, K., T. Lammert and P. O’Clock. 2005. Product line and customer ROI: The next generation of ABC. Management Accounting Quarterly (Fall): 1-11.
Dong, Y., Y. Yao and T. H. Cui. 2011. When acquisition spoils retention: Direct selling vs. delegation under CRM. Management Science (July): 1288-1299.
Ellis, J. A., C. E. Fee and S. E. Thomas. 2012. Proprietary costs and the disclosure of information about customers. Journal of Accounting Research (June): 685-727.
Epstein, M. J., M. Friedl and K. Yuthas. 2008. Managing customer profitability. Journal of Accountancy (December): 54-60.
Epstein, M. J., P. Kumar and R. A. Westbrook. 2000.The drivers of customer and corporate profitability: Modeling, measuring, and managing the causal relationships. Advances in Management Accounting (9): 43-72.
Foster, G. and M. Gupta. 1994. Marketing, cost management and management accounting. Journal of Management Accounting Research (6): 43-77.
Foster, G., M. Gupta and L. Sjoblom. 1996. Customer profitability analysis: Challenges and new directions. Journal of Cost Management (Spring): 5-17. (Summary 1). (Summary 2).
Fournier, S. and J. Avery. 2011. Putting the 'relationship' back into CRM. MIT Sloan Management Review (Spring): 63-72.
Goodman, P. S., M. Fichman, F. J. Lerch and P. R. Snyder. 1995. Customer-firm relationships, involvement, and customer satisfaction. The Academy of Management Journal 38(5): 1310-1324.
Gordon, L. A. and M. P. Loeb. 2001. Distinguishing between direct and indirect costs is crucial for internet companies. Management Accounting Quarterly (Summer): 12-17. (Summary).
Gosman, M., T. Kelly, P. Olsson and T. Warfield. 2004. The profitability and pricing of major customers. Review of Accounting Studies 9(1): 117-139.
Gosman, M. L. and M. J. Kohlbeck. 2009. Effects of the existence and identity of major customers on supplier profitability: Is Wal-Mart different? Journal of Management Accounting Research (21): 179-201.
Guilding, C. 1999. Competitor-focused accounting: An exploratory note. Accounting, Organizations and Society 24(7): 583-595.
Guilding, C. and L. McManus. 2002. The incidence, perceived merit and antecedents of customer accounting: An exploratory note. Accounting, Organizations and Society 27(1-2): 45-59. (Summary).
Guilding, C. and R. Pike. 1990. Intangible marketing assets: A managerial accounting perspective. Accounting and Business Research 21(18): 41-49.
Guilding, C., D. Kennedy and L. McManus. 2001. Extending the boundaries of customer accounting: Applications in the hotel industry. Journal of Hospitality and Tourism Research 25(2): 173-194.
Gulati, R. and J. B. Oldroyd. 2005. The quest for customer focus. Harvard Business Review (April): 92-101. (Four stages of customer focus).
Haislip, J. Z. and V. J. Richardson. 2017. The effect of customer relationship management systems on firm performance. International Journal of Accounting Information Systems (27): 16-29.
Hayes, R. M., F. Jiang and Y. Pan. 2021. Voice of the customers: Local trust culture and consumer complaints to the CFPB. Journal of Accounting Research (June): 1077-1121. (Complaints filed with the Consumer Financial Protection Bureau used to study the interplay between social norms and the effectiveness of consumer protection laws).
Hellman, K. and A. Burst. 2003. The Customer Learning Curve: Creating Profits from Marketing Chaos. South-Western.
Hoffman, T. 1998. How profitable is the bank customer? Computerworld 32(33): 31-32.
Holm, M., V. Kumar and T. Plenborg. 2016. An investigation of customer accounting systems as a source of sustainable competitive advantage. Advances in Accounting: Incorporating Advances in International Accounting (32): 18-30.
Howell, R. A. and S. R. Soucy. 1990. Customer profitability: As critical as product profitability. Management Accounting (October): 43-47. (Summary).
Hui, K. W., C. Liang and P. E. Yeung. 2019. The effect of major customer concentration on firm profitability: Competitive or collaborative? Review of Accounting Studies 24(1): 189-229.
Johnson, L. K. 2002. The real value of customer loyalty. MIT Sloan Management Review (Winter): 14-17.
Johnson, M. D. and F. Selnes. 2005. Diversifying your customer portfolio. MIT Sloan Management Review (Spring): 11-14.
Kaplan, R. S. 2012. When to drop an unprofitable customer. Harvard Business Review (April): 137-141.
Kaplan, R. S. and V. G. Narayanan. 2001. Measuring and managing customer profitability. Journal of Cost Management (September/October): 5-15.
Kennedy, M. E. 2004. Using customer relationship management to increase profits. Strategic Finance (February): 36-42.
King, A. M. 2002. Accounting for customer relationships in mergers and acquisitions. Strategic Finance (February): 36-40.
Koehn, N. F. 2001. Brand New: How Entrepreneurs Earned Consumer's trust from Wedgwood to Dell. Harvard Business School Press.
Kuchta, D. and M. Troska. 2007. Activity-based costing and customer profitability. Cost Management (May/June): 18-25.
Kumar, V. and B. Rajan. 2009. Nurturing the right customers. Strategic Finance (September): 26-33. (Measuring customer lifetime value (CLV).
Kumar, V. and B. Rajan. 2009. Profitable customer management: Measuring and maximizing customer lifetime value. Management Accounting Quarterly (Spring): 1-18.
Lander, R. N. 2001. Managing customer deductions. Strategic Finance (November): 38-41.
Lassar, W. M., S. S. Lassar and N. A. Rauseo. 2008. Developing a CRM strategy in your firm. Journal of Accountancy (August): 68-73.
Lawson-Body, A. and M. Limayem. 2001. Electronic commerce: The impact of web site characteristics on the link between relationship marketing and customer loyalty. Sciences de Gestion 5(6).
Lawson-Body, A. and M. Limayem. 2004. The impact of customer relationship management on customer loyalty: The moderating role of web site characteristics. Journal of Computer Mediated Communication 9(4).
Lee, R. T. and M. Mullins. 2022. Why decisions based on customer profitability make no cents. Cost Management (May/June): 6-14.
Levine, J. B. 1978. How a bank performs a customer profitability analysis. Management Accounting (June): 35-39, 42-43, 49.
Levitt, T. 1983. After the sale is over. Harvard Business Review (September/October): 87-93.
Lorenzo, M. and M. Filolli. 2015. Fair does not always mean equal. Cost Management (September/October): 6-10. (What is customer profitability and what is product profitability?).
Maklan, S. S. Know and J. Peppard. 2011. Why CRM fails - and how to fix it. MIT Sloan Management Review (Summer): 77-85.
Manning, K. H. 1995. Distribution channel profitability. Management Accounting (January): 44-48. (Summary).
McManus, L. 2007. The construction of a segmental customer profitability analysis. Journal of Applied Management Accounting Research (Summer): 59-74.
McNair, C. J., L. Polutnik and R. Silvi. 2006. Customer-driven lean cost management. Cost Management (November/December): 9-21.
McNair-Connolly, C. J. 2014. When a dollar isn't a dollar. Cost Management (September/October): 17-25.
McNair-Connolly, C. J., L. Polutnik, R. Silvi and T. Watts. 2013. Putting the customer first: Value-based cost management systems. Cost Management (November/December): 6-17.
McNellis, C. J. and R. F. Premuroso. 2014. Dynamic Medical Solutions: Expanding the application of cost management principles to channel and customer profitability analysis. IMA Educational Case Journal 7(2): 1-6.
Mengen, A. 2013. Being more successful in sales and marketing with customer value controlling. Cost Management (January/February): 32-43.
Mittal, V., M. Sarkees and F. Murshed. 2008. The right way to manage unprofitable customers. Harvard Business Review (April): 94-102.
Padmanabhan, B. and A. Tuzhilin. 2003. On the use of optimization for data mining: Theoretical interactions and eCRM opportunities. Management Science (October): 1327-1343.
Pagano, T. G. 1975. Measuring customer profitability in a commercial bank. Management Accounting (May): 43-47.
Peacock, E. 2005. Cost management by customer choice. Management Accounting Quarterly (Spring): 28-36.
Pickard, M. D. and G. Cokins. 2015. From bean counters to bean growers: Accountants as data analysts - A customer profitability example. Journal of Information Systems (Fall): 151-164.
Piercy, N. 1986. Marketing asset accounting: Scope and rationale. European Journal of Marketing 20(1): 5-15.
Pine, B. J. II. and J. Gilmore. 1999. The Experience Economy: Work is Theatre & Every Business a Stage. Harvard Business School Press.
Prahalad, C. K. and V. Ramaswamy. 2004. The Future of Competition: Co-Creating Unique Value with Customers. Harvard Business School Press.
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Ray, A W., M. A. Robbert and J. Brocious. 2003. The Cambridge Container Company: Managing customer-centric information integration. International Journal of Accounting Information Systems 4(4): 309-330.
Reicheld, F. F. and W. E. Sasser. 1990. Zero defections: Quality comes to services. Harvard Business Review (September-October): 105-111.
Reichheld, F. 2006. The microeconomics of customer relationships. MIT Sloan Management Review (Winter): 73-78. (The net-promoter score or NPS is derived from customers' answers to the following question. On a scale of 0-10, how likely is it that you would recommend us to a friend or colleague? The NPS is the percentage of those who answered with a 9 or 10 (promoters), minus the percentage who answered with a 0-6 (detractors).
Rigby, D. K. and D. Ledingham. 2004. CRM done right. Harvard Business Review (November): 118-129. ("Early adopters of customer relationship management systems were often disappointed by high costs and elusive benefits. Now some companies are reaping strong returns on their CRM investments.").
Rigby, D. K., F. F. Reichheld and P. Schefter. 2002. Avoid the four perils of CRM. Harvard Business Review (February): 101-109. (Customer relationship management).
Rock, J. 1999. Key Account Management: Maximizing Profitability from Major Customers. Business & Professional Pub.
Ryals, L. 2009. Managing Customers Profitably. Wiley.
Sachs, R. L. 1962. Measuring client profitability in an advertising agency. N.A.A. Bulletin (December): 53-57.
Schiemann, W. A. and L. A. Guth. 2014. Three crucial ingredients for success: Agile alignment, customer-driven priorities, and people equity. Cost Management (September/October): 26-34, 36-38.
Searcy, D. L. 2004. Using activity-based costing to assess channel/customer profitability. Management Accounting Quarterly (Winter): 51-60.
Sheth, J. N. and B. Mittal. 2004. Customer Behavior: A Managerial Perspective, 2e. South-Western Educational Publishing.
Smith, R. E. and W. F. Wright. 2004. Determinants of customer loyalty and financial performance. Journal of Management Accounting Research (16): 183-205.
Snyder, M. 2013. Maximizing revenue opportunities with CRM systems. The CPA Journal (January): 15.
Spanyi, A. 2003. Enabling execution. Strategic Finance (August): 44-49. (Strategy must begin with the customer).
Stein, D. B. 2004. Creating Marketing Conversations Between Customers and Sellers. South-Western Educational Publishing.
Stubing, D. 2021. How organizations deal with unprofitable customers. Cost Management (July/August): 24-32.
Sullivan, F. R. 1959. Accounting for customer service work. N.A.A. Bulletin (July): 19-25.
Taeusch, C. F. 1928. Classification of customers. Harvard Business Review (July): 401-409.
Tai, Y., W. Wang and J. Katrichis. 2015. The impact of improved costing methods on customer portfolio management activities. Advances in Management Accounting (25): 259-287.
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Tsiptsis, K. and A. Chorianopoulos. 2010. Data Mining Techniques in CRM: Inside Customer Segmentation. Wiley.
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Ulwick, A. W. and L. A. Bettencourt. 2008. Giving customers a fair hearing. MIT Sloan Management Review (Spring): 62-68.
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Vandermerwe, S. 2004. Achieving deep customer focus. MIT Sloan Management Review (Spring): 26-34.
Watson, G. H. 2002. Peter F. Drucker: Delivering value to customers: You have to manage for results, do the right thing right and make serving the customer the center of everything. Quality Progress(May): 55-61.
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Zhang, J. Z., G. F. Watson IV and R. W. Palmatier. 2018. Customer relationships evolve - So must your CRM strategy. MIT Sloan Management Review (Spring): 1-7.