The exploitation of market knowledge within relationship orientated small accountancy practices |
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Authors: | Ian Chaston Phil Megicks Jasmine Williams |
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Institution: | 1. The Business School , University of Plymouth , Plymouth, PL4 8AA, UK;2. The Management School , The University of Waikato , New Zealand;3. The Business School , University of Plymouth , Plymouth, PL4 8AA, UK |
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Abstract: | Within the academic literature there is general acceptance that customer knowledge competence can have a critical influence over whether a firm can successfully achieve a market advantage over competition. There is, however, only limited empirical evidence to support this perspective. This study utilises a previously developed customer knowledge survey tool to compare knowledge management practices within small relationship orientated accountancy practices and small, transactionally orientated firms. The survey was undertaken across a sample of small UK accountancy practices. Results suggest that compared to their transactional counterparts, small relationship orientated firms perceive that customer knowledge is an important aspect of the marketing process. Small, relationship orientated practices also appear to recognise the importance of operating a structured knowledge management system within their organisations. |
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