... recognise requirements arising from the university’s regulatory environment and apply concepts from intellectual capital accounting and service-dominant logic. Findings This paper proposes that in the survival phase, accounting can mitigate rash responses by clarifying the crisis’s impact...

... buy, why they do so and how to better serve them. Design/methodology/approach Service-dominant logic (SDL) is a marketing ideology that recognises the active role of customers in value creation. Seven customer accounting techniques are appraised against SDL principles to identify strengths...

.... Design/methodology/approach Interviews with academics and clinicians are used to explore conceptual foundations for this area. A service-dominant logic perspective is used to problematize the roles of accounting in this complex setting. Findings The findings identify that a customer focus...