ID 5389
FullText File
Title Alternative
Issues and Challenges of Traditional Marketing Management Accounting : Focusing on Customer Value
Authors
KAKIMOTO, Koki
Self DOI
Journal Title
The Wakayama economic review
Publisher
和歌山大学経済学会
ISSN
04516222
NCID
AN00071425
Volume
416
Start Page
1
End Page
12
Order
02
Published Date
2024-03-01
Language
jpn
Docuemnt Type
論文
Keywords
伝統的管理会計
レレバンス
顧客価値
Keywords Alternative
Traditional Management Accounting
Relevance
Customer Value
Abstract Alternative
This paper explains why traditional marketing management accounting systems can no longer effectively manage marketing activities. It is widely accepted that Anthony's (1965) influential framework contributed to the control of traditional marketing activities. Typically, traditional marketing management was carried out by the company hierarchy comprising upper level managers, marketing controllers, and middle managers. Anthony's management control also assumed that managers would implement marketing strategy. Therefore, it was well suited to providing guidelines or indicating norms for marketing management.
However, with a change in the underlying premise of marketing, it was widely recognized that traditional management control systems were ill-suited to the management of new forms of marketing activities. In particular, reinforcing customer value was recognized as one of the important ways in which a competitive advantage could be attained. This consensus was no longer consistent with the assumptions of traditional management control. It resulted in the phenomenon of “relevance lost.”
It has become apparent that a strong need now exists for the establishment of new management control systems for managing customers. It is also necessary to discuss what framework(s) or perspective(s) are appropriate for managing customers.
Content Type
Departmental Bulletin Paper
Text Version
publisher