Customer Analytics in Performance Measurement and Reporting Systems
研究了企业如何在绩效衡量与报告系统中部署客户分析，发现传统指标（如客户数量）的整合程度高于客户终身价值等高级指标，且采用程度取决于企业组织架构的适配能力。
SYNOPSIS This study examines how firms deploy customer analytics in their performance measurement and reporting systems. Firstly, we synthesize insights from the literature on customer analytics in accounting and marketing and conduct interviews with experts in the field. We then present the results of an online survey conducted among a sample of subscription-based firms known for their early adoption of customer analytics. Our findings reveal that the use of customer analytics varies significantly by metric type, with traditional indicators (e.g., number of customers) showing higher levels of integration compared with more advanced metrics, such as customer lifetime value and customer equity. The extent of adoption in performance measurement and reporting systems appears to depend on the ability of a firm to fit customer analytics into its organizational architecture. We conclude by identifying research avenues reflecting current trends that will likely shape the emerging literature on customer analytics.