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RessourcentypZeitschriftenartikel
TitelCustomer Profitability Analysis in decision-making–The roles of customer characteristics, cost structures, and strategizing
DOI10.48548/pubdata-1431
Handle20.500.14123/1500
Autor*inLueg, Rainer  0000-0002-6172-944X
Ilieva, Dima
AbstractPurpose: This study investigates the interplay between strategic goals and calculative practices, specifically Customer Profitability Analysis (CPA). Drawing on practice-based theories, the research aims to understand how managers strategize with CPA, including the balancing of financial and strategic objectives and the interplay of institutionalized practices with individual practitioners’ actions. Design: The study uses a qualitative, revelatory, and exploratory case study approach at the sub-organizational level in a manufacturing company. The researchers compare CPA practices across six departments, guided by a phenomenological research design. Data collection methods include informal conversations, qualitative observations, written documentation, numerical evidence from the accounting system, and interviews. Findings: The study offers four novel findings to the field. First, it highlights how managers employ procedural and interactive strategizing to reframe CPA practices. The sophistication of CPA practices increases with unevenly distributed customer volume, high customer-specific, controllable overhead, customer-to-customer interaction, and service complexity. Conversely, the sophistication of cost-focused CPA practices tends to decrease with diverse strategic goals. Additionally, CPA become more effective through the utilization of non-financial information, employee empowerment, localization, and strategic alignment. Second, CPA can be adapted through integrative strategizing where managers avoid using it as a financial benchmark for strategic initiatives. Third, accountants actively seek intermediary roles to incorporate arguments from strategy and marketing to balance strategic objectives–contrary to their portrayal as myopic guardians of profitability. Fourth, the localization of CPA practices to front-line employees compensates for a lack of sophisticated CPA practices. Future research: Future research should, investigate the adaptation of calculative practices in different cultures, and industries. Exploring additional contextual factors such as uncertainty, management characteristics, and linguistic framing of practices would be beneficial. Examining the interactions in utilizing CPA practices between front-line staff and customers would shed light on their effectiveness. Lastly, investigating the role of consultants in diffusing such practices would offer valuable perspectives.
SpracheEnglisch
SchlagwörterConsumer Behavior; Costs; Cost Analysis; Decision Making
Jahr der Veröffentlichung in PubData2024
Art der VeröffentlichungZweitveröffentlichung
PublikationsversionVeröffentlichte Version
Datum der Erstveröffentlichung2024-05-22
EntstehungskontextForschung
AnmerkungenThis publication was funded by the Open Access Publication Fund of Leuphana University Lüneburg.
Veröffentlicht durchMedien- und Informationszentrum, Leuphana Universität Lüneburg
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ElementWert
RessourcentypZeitschrift
Titel des RessourcentypsPLoS ONE
IdentifierDOI: 10.1371/journal.pone.0296974
Publikationsjahr2024
Band19
Heft5
Nummere0296974
NummerntypArtikel
Verlag / AnbieterPublic Library of Science
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