This paper has two aims. On the one hand, it adds to a growing but still sparse literature on the work practices of the leader of the accounting and finance function or the Chief Financial Officer (CFO). How does one enact being a CFO? On the other, this paper also addresses a curiosity in the...

Three case studies from Australasian service organisations explore the economic value of customers to an organisation (EVCO). Customer lifetime valuation, a form of discounted cashflow analysis, was used in two of these organisations. Customer profitability analysis, a form of activity-based...

The resource presented in this paper introduces and contextualises the teaching of Customer Lifetime Valuation (CLV) to management accounting students. CLV is a relatively recent innovation. It involves calculating the present value of expected net cash flows generated over the lifetime of an...

The resource presented in this paper introduces and contextualises the teaching of Customer Lifetime Valuation (CLV) to management accounting students. CLV is a relatively recent innovation. It involves calculating the present value of expected net cash flows generated over the lifetime of an...

This paper examines the calculation of customer lifetime value (CLV). Two case studies from Australasian practice are used to describe how CLV is calculated. These case studies reveal that customer retention rates, customer acquisition costs and the present value of future expected base profits...

Claims and evidence concerning the balanced scorecard (BSC) from the research literature are outlined, integrating current thinking about its substantive content and assumptions, strategic alignment, implementation issues, judgment and decision-making, organizational performance, compensation...

This chapter narrates the strategic resource management practices of the Bishop Technology Group, an innovative Australian organization. The case study focuses on this in the context of the creative and commercial aspects of technology innovation. The creative aspects of technology innovation...