Customer accounting in the context of relational marketinga research on certified accountators

Relationship marketing puts the customer at the center of the business and directs the activities in line with customer demands and expectations. Customer accounting, on the other hand, guides the business in evaluating the contribution of each customer to the business in reaching the profit, which is the most basic purpose of the businesses. The main purpose of this study is to focus on relationship marketing and customer accounting, which are two concepts that will enable businesses to acquire customers that will add value to them and establish long-term relationships with these customers. In addition, it is the examination of the relationship between relationship marketing and customer accounting and the effect of relationship marketing on customer accounting. For this purpose, a survey study was prepared and applied to accounting professionals (SMMM) operating in the service sector. 303 SMMMs participated in the study. The survey study consists of three parts. In the first part, questions about the demographic characteristics of the participants, the relationship marketing scale in the second part, and the customer accounting scale in the third part are included. As a result of the analysis, it has been determined that there is a moderately positive relationship between relationship marketing and customer accounting and that relationship marketing has a significant effect on customer accounting. The positive perception of relational marketing also affects the perception of customer accounting positively. SMMMs can provide customer satisfaction and customer loyalty with relational marketing, and can calculate the contribution of each customer to the business and the cost incurred by the business for the customer with customer accounting. Thus, while continuing their way with customers that create added value for them, they can adopt the idea of parting ways with customers that create extra cost for them.