Customer relations in contemporary management accounting methods
Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2011, Vol 2011, Issue 64
Abstract
The aim of the paper is to present changes in management accounting driven by the application of a new approach oriented towards construction of the picture of relations with the customers. The issues discussed in the paper include key contexts in which the notion of customer is analysed in management accounting theory, comparison of approaches to customer relations in traditional and new methods, identification of customer relations measurement dimensions and their links with new measurement categories and objects.
Authors and Affiliations
Monika Łada
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