Please use this identifier to cite or link to this item: http://hdl.handle.net/1893/19289
Full metadata record
DC FieldValueLanguage
dc.contributor.authorBeattie, Vivien-
dc.contributor.authorRoslender, Robin-
dc.contributor.authorSmith, Sarah Jane-
dc.date.accessioned2014-10-23T23:52:12Z-
dc.date.issued2013-
dc.identifier.urihttp://hdl.handle.net/1893/19289-
dc.description.abstractThis paper documents and compares the perceptions of key functional specialists regarding the contribution of 16 customer relational capital components to value creation and the motivations underlying its external disclosure. Findings of questionnaire surveys to samples of UK listed company marketing directors (who create customer relational capital) and finance directors (who report customer relational capital) are supplemented by follow-up interviews. Marketing directors and finance directors broadly agreed on the relevant importance of the components to value creation. While companies attempted to internally collate information on those components of most value creation importance, there was a lack of correlation between perceived value creation importance and the extent of external disclosure. This suggests that external disclosure is a poor proxy for value creation importance. In terms of disclosure incentives, marketing directors prioritise trust creation among a range of stakeholders whereas finance directors take a more shareholder-centric perspective. External disclosure attracts new customers and informs other stakeholders, yet may adversely affect relationships with existing customers and/or breach specific non-disclosure agreements or generic industry restrictions and regulations. Harming competitive position is considered the major disclosure disincentive. In the view of marketing directors, managing the external disclosure of relational capital is akin to balancing on a tightrope.en_UK
dc.language.isoen-
dc.publisherFranco Angeli-
dc.relationBeattie V, Roslender R & Smith SJ (2013) Balancing on a Tightrope: customer Relational Capital, Value Creation and Disclosure, Financial Reporting, 2013 (3-4), pp. 19-52.-
dc.rightsThe publisher does not allow this work to be made publicly available in this Repository. Please use the Request a Copy feature at the foot of the Repository record to request a copy directly from the author. You can only request a copy if you wish to use this work for your own research or private study.-
dc.subjectcustomer relational capitalen_UK
dc.subjectintellectual capitalen_UK
dc.subjectvalue creationen_UK
dc.subjectmarketing directorsen_UK
dc.subjectdisclosureen_UK
dc.titleBalancing on a Tightrope: customer Relational Capital, Value Creation and Disclosureen_UK
dc.typeJournal Articleen_UK
dc.rights.embargodate2999-12-31T00:00:00Z-
dc.rights.embargoreasonThe publisher does not allow this work to be made publicly available in this Repository therefore there is an embargo on the full text of the work.-
dc.identifier.doihttp://dx.doi.org/10.3280/FR2013-003003-
dc.citation.jtitleFinancial Reporting-
dc.citation.issn2036-671X-
dc.citation.volume2013-
dc.citation.issue3-4-
dc.citation.spage19-
dc.citation.epage52-
dc.citation.publicationstatusPublished-
dc.citation.peerreviewedRefereed-
dc.type.statusPost-print (author final draft post-refereeing)-
dc.author.emailsarah.smith@stir.ac.uk-
dc.contributor.affiliationLancaster University-
dc.contributor.affiliationUniversity of Dundee-
dc.contributor.affiliationAccounting and Finance-
dc.rights.embargoterms2999-12-31-
dc.rights.embargoliftdate2999-12-31-
Appears in Collections:Accounting and Finance Journal Articles

Files in This Item:
File Description SizeFormat 
Financial Reporting September 2013.pdf640.83 kBAdobe PDFUnder Permanent Embargo    Request a copy


This item is protected by original copyright



Items in the Repository are protected by copyright, with all rights reserved, unless otherwise indicated.

If you believe that any material held in STORRE infringes copyright, please contact library@stir.ac.uk providing details and we will remove the Work from public display in STORRE and investigate your claim.