In an increasingly resource-constrained and unequal world, luxury brands are normally expected to be more accountable in justifying the value of their products. Despite strong societal drivers for greater sustainability, the majority of luxury labels have traditionally been slow to recognize...

One of the major challenges that companies currently face is to become more customer-centric. There is limited evidence on how firms could accomplish such a strategy in a systematic and effective manner. This paper presents a case study of a fast-growing, multinational company that offers...

This paper investigates the crucial role of a firm’s organizational architecture in enabling customer centricity. We first summarize the literature in both marketing and accounting that examined the relationships among different elements of an organizational architecture with regard to...

This book is designed to meet the needs of CFOs, accounting and financial professionals interested in leveraging the power of data-driven customer insights in management accounting and financial reporting systems. While academic research in Marketing has developed increasingly sophisticated...

We analyze a choice that parent firms face under IFRS: whether to account a business combination under a common control (BCUCC) at fair value or at the historical cost, to provide evidence that firms would use fair value when they believe it would help them issuing public debt. A BCUCC is a...

We show that, contrary to popular belief, capital markets do not drive short-termism. By comparing public and private European firms in countries with different institutional infrastructures, we show that being listed in the stock market plays a positive role in a firm’s investment policies,...