顧客企業関係のマネジメントと管理会計 ――日本製造企業の実態分析――

坂口 順也; 富田 知嗣; 柴 健次

doi:10.14987/mjmar.2.1_3

research paper

Customer Relationship Management and Management Accounting in Inter-Organizational Settings:

――Evidence from Japanese Manufacturing Firms――

Junya Sakaguchi, Satoshi Tomita, Kenji Siba

Author information

Keywords: Customer Firms, Management Factors, Transaction Factors, Questionnaire Survey Research, Inter-Organizational Management Accounting

JOURNAL FREE ACCESS

2009 Volume 2 Issue 1 Pages 3-11

DOI https://doi.org/10.14987/mjmar.2.1_3

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Abstract

This paper explores the association between managing customer firms and firms’ performance based on the survey research of 53 Japanese manufacturing firms. The result indicates that two constructs (Collaboration and Power) affect firms’ performance such as sales and profitability.

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