Purpose – This paper aims to shed light on the consequences of customer accounting (CA) information usage for strategic purposes on organizational performance. Design/methodology/approach – This is an empirical study with data from 106 Jordanian services organizations. Quantitative data were...

Purpose – The purpose of this paper is to empirically explore intellectual capital (IC) from a multidimensional perspective and its relationship with organizational performance (OP) within Iranian public listed companies. Design/methodology/approach – Survey data from Chief Financial...