An Assessment of Customer Accounting Approach’s Impact on Maximizing the Firm Value | ||
| مجلة البØوث المالية والتجارية | ||
| Article 40, Volume 22, Issue 4 - Serial Number 1, October 2021, Pages 130-144 PDF (485.51 K) | ||
| Document Type: المقالة الأصلية | ||
| DOI: 10.21608/jsst.2021.84455.1303 | ||
| Author | ||
| سارة Ø£Øمد Ø£Øمد Ù…Øمد شرابي شرابي* | ||
| قسم المØاسبة والمراجعة ØŒ کلية التجارة، جامعة بورسعيد | ||
| Abstract | ||
| The Purpose of the study: the key purpose of the study is to discuss the importance and relevance of Customer Accounting to the Egyptian business environment, and to evaluate the role it plays in maximizing the value of the firm. The Methodology of the study: the researcher conducted a questionnaire to test the hypotheses of research, the sample chosen included 95 respondents from the intended groups who benefit from customer accounting in the 30 companies in the corporate social responsibility index (S&P) listed in the Egyptian stock of exchange, the intended groups selected are: Accountants, Financial Managers, Financial Analysts and investors. The study results’: the results of the study proved the importance of customer accounting’s approach for the Egyptian business environment. As well, the evaluation of customer accounting showed that its advantages prevail over the disadvantages, which indicates that it plays a vital role in maximizing the value of the firm. | ||
| Keywords | ||
| Customer Accounting; Maximizing the value of the firm; customers as assets | ||
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