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Examining ” The Quantified Customer ”

Examining ” The Quantified Customer ”. Strategic Management Accounting 30.9.2014 Group 15: Matias Jäntti, Olli Leikkonen, Juha-Pekka Niittymaa. Objectives of this paper ?. To conceptionalize through a descriptive case study :

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Examining ” The Quantified Customer ”

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  1. Examining ”TheQuantifiedCustomer” Strategic Management Accounting 30.9.2014 Group 15: Matias Jäntti, Olli Leikkonen, Juha-Pekka Niittymaa

  2. Objectives of thispaper? • To conceptionalizethrough a descriptive case study: • How introduction of quantifiedknowledgeaffectsthe case organization • How a calculablespacein thename of TheCustomer is formed • What is QuantifiedCustomer’seffect on organizational action & itsimplications • QuantifiedCustomer’seffect on therole of management accounting

  3. Background - The role of The Customer in modern organizations • In modern organizations, the concept of The Customer is gaining importance • It is considered essential to fit The Customer & operations together • Trying to meet The Customer’s demands affects: • Organizational processes • Organizational structures • Management techniques

  4. Background - The Customer & the role of management accounting • How the growing presence of The Customer affects MA? • New perspective: • Forming a link between The Customer & organizational activities • New measures: • Non-financial • Customer-focused

  5. TheCustomer in modernorganizations Changingrole of management accounting CS Quantitative Knowledge CS CS CS CS Calculablespace in thename of TheCustomer CS TheQuantifiedCustomer

  6. Vagueness Ad-hoc approaches Disorganized activities I Z N A Externalcustomer Externalcustomer A Incorrectinvoicing T TheQuantifiedCustomer Poorfieldservice G I R O N O Product performance Misseddeliveries Externalcustomer Externalcustomer Co-operation, standardization, harmonization Formalizedorganizationalmemory Systematicmeasurement Precision

  7. Case organization • LI-UK • Chemicals business • Part of Unilever • Complexity of environment • Diverse operations • Heterogeneous customer base

  8. CSS –Customer service summary • Monthly management report to complement financial measures • Monitoring activities and functions that are critical in terms of customer satisfaction • Commercial initiative • Cross-functional team • Customer Service Meeting • Sales managers usually not present

  9. Implications of The Quantified Customer • Systematically organized actions instead of ”ad-hoc” solutions • Medium against organizational rumors • Enhanced organizational memory (trends, performance…) • Reshaped power structures • Collision of interests • Too formalized information  difficult to serve individual customers • Measuring for measuring  unpractical and based on history

  10. Events & implications in the case organization CSS MEETINGS IMPROVEMENT SYSTEMATIC QUANTIFICATION REORGANIZATION ORGANIZATIONAL RESISTANCE RIVALRY COLLIDING KNOWLEDGE THE SPECIFICS

  11. Recap • The Quantified Customer • Changed the role of MA & brought it closer to the customer • Transformed organizational power relations • Faced resistance & competing knowledge • Caused changes in organizational structure & activities

  12. Le Critique • Difficult to grasp • Imbalance between theory and case description • Inadequatedefinitionsof themain concepts • Lack of linkagebetweenfindings and theory • How doesthispapercontribute to MA research? • Findings are confined to the specific site • Just a recreation of already existing concept?

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