© 2019

Customer Accounting

Creating Value with Customer Analytics


  • Explains how to effectively use information on customer characteristics and behavior to create value

  • Integrates Accounting, Finance, and Marketing perspectives

  • Includes real-world examples of best practice and insights from academic research on customer accounting


Part of the SpringerBriefs in Accounting book series (BRIEFSACCOUNTING)

Table of contents

  1. Front Matter
    Pages i-viii
  2. Massimiliano Bonacchi, Paolo Perego
    Pages 1-12
  3. Massimiliano Bonacchi, Paolo Perego
    Pages 13-35
  4. Massimiliano Bonacchi, Paolo Perego
    Pages 37-66
  5. Massimiliano Bonacchi, Paolo Perego
    Pages 67-82
  6. Massimiliano Bonacchi, Paolo Perego
    Pages 83-87

About this book


This book is designed to meet the needs of CFOs, accounting and financial professionals interested in leveraging the power of data-driven customer insights in management accounting and financial reporting systems. While academic research in Marketing has developed increasingly sophisticated analytical tools, the role of customer analytics as a source of value creation from an Accounting and Finance perspective has received limited attention. The authors aim to fill this gap by blending interdisciplinary academic rigor with practical insights from real-world applications. Readers will find thorough coverage of advanced customer accounting concepts and techniques, including the calculation of customer lifetime value and customer equity for internal decision-making and for external financial reporting and valuation. Beyond a professional audience, the book will serve as ideal companion reading for students enrolled in undergraduate, graduate, or MBA courses. 


Customer centricity Customer lifetime value Customer equity Customer accounting Customer relationship management Customer analytics Business intelligence Big Data Management accounting Cohort analysis Integrated reporting

Authors and affiliations

  1. 1.Faculty of Economics and ManagementFree University of Bozen-BolzanoBolzanoItaly
  2. 2.Faculty of Economics and ManagementFree University of Bozen-BolzanoBolzanoItaly

About the authors

Massimiliano Bonacchi is Full Professor in Accounting at the Free University of Bozen-Bolzano in Italy. He graduated and received his Ph.D. from the University of Florence (I). He has been a visiting professor at NYU Stern School of Business and Baruch College CUNY (USA). His research interests include financial reporting and disclosure, financial statement analysis, managerial accounting, and corporate social responsibility. He has published in various international peer-reviewed journals, including Contemporary Accounting Review, Business Strategy and the Environment, and Management Accounting Quarterly.

Paolo Perego is Associate Professor in Accounting at the Free University of Bozen-Bolzano in Italy. He is a graduate of Bocconi University (I) and EPFL (CH), and he received his Ph.D. at Radboud University Nijmegen (NL). He is visiting faculty at the Rotterdam School of Management, Erasmus University (NL), where he has been Associate Professor. His research and teaching interests include managerial accounting, performance measurement systems, sustainability accounting, and Integrated Reporting. He has published in several international peer-reviewed journals, including Accounting, Organizations and Society, Journal of Management Studies, European Accounting Review, Journal of Accounting and Public Policy and Management Accounting Quarterly.

Bibliographic information