The Relationship between Customer’s Attitude, Behavior and Financial Performance

Abstract

In management accounting area, non-financial measures obtained from questionnaire survey, like customer satisfaction and purchase intention, have the impact on future financial performance. Although these measurements have a positive impact on future financial performance, it is pointed out that there is a difference between “what customers think” and “what customers do”. And recently researchers in the marketing area have been paying attention to customer retention – customer’s actual behavior. Using a questionnaire survey of Japanese hotel company A, this study aims to clear the relationship between customer’s attitude, customer retention and financial performance.