{"title":"Customer Analytics in Performance Measurement and Reporting Systems","authors":"M. Bonacchi, P. Perego","doi":"10.2308/horizons-2021-016","DOIUrl":null,"url":null,"abstract":"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.","PeriodicalId":51419,"journal":{"name":"Accounting Horizons","volume":"238 1","pages":""},"PeriodicalIF":2.2000,"publicationDate":"2023-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Accounting Horizons","FirstCategoryId":"91","ListUrlMain":"https://doi.org/10.2308/horizons-2021-016","RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
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Abstract
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.
期刊介绍：
Accounting Horizons is one of three association-wide journals published by the American Accounting Association AAA. This journal seeks to bridge academic and professional audiences with articles that focus on accounting, broadly defined, and that provide insights pertinent to the accounting profession. The contents of Accounting Horizons, therefore, should interest researchers, educators, practitioners, regulators, and students of accounting.
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