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Customer Profitability Measurement Models - Their Merits and Sophistication across Contexts

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The purpose of this dissertation is to expand our understanding of theapplicability and performance effects of different Customer ProfitabilityMeasurement (CPM) models across contexts.Customer profitability measurement has attracted increasing interest recently– mainly in the marketing literature. The vast majority of this research has beencase-based. Consequently, the evidence in this field consists of a number of casedemonstrations indicating that using CPM models can be beneficial in specificindustries but only very limited cross-sectional research investigating the generalrelationships between the CPM model use, context and firm financialperformance.Researching these relationships is expected to contribute to marketing as wellas management accounting literatures but also to managers working with orplanning to start working with CPM models in practice for two reasons: First,marketing managers are increasingly required to be accountable for the marketinginvestments they expect to make. A better understanding of which CPM modelsthat are applicable in different contexts will contribute to more efficient resourceutilization in firms. Second, the management accounting literature on CPMmodels is very scarce despite the fact that this area is a key priority in practice.Knowledge on how CPM models are adapted to fit the environment in which thefirm operates will contribute to our understanding of how CPM models should bedesigned but also to the general school of contingency-based managementaccounting research.

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Morten Holm

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