Notes

Chapter 1

1. McKenzie (1980), p. 533.

2. This definition is based on that presented in a short essay by Geraerdts (2012), p. 11.

3. Preim (2007), p. 219.

4. Preim (2007), p. 220.

5. Gronroos (2011).

6. Blattberg, Getz, and Thomas (2001), p. 10.

Chapter 2

1. Ronnback et al. (2009), p. 241.

2. Nagle and Holden (1999).

3. This example was originally published in The Profit Potential: Taking High Performance to the Bottom Line by C. J. McNair (Connolly) in 1994, p. 51. The company involved has since used the information contained in this example to radically transform their service function. While the firm must remain anonymous in this work, let it suffice to say that the company is a household word in today’s electronically-driven world. ...

Get Value Creation in Management Accounting now with O’Reilly online learning.

O’Reilly members experience live online training, plus books, videos, and digital content from 200+ publishers.