...Minyoung Noh; Jimi Park Purpose This study aims to examine how a firm’s strategic emphasis on value appropriation over value creation is associated with the readability of narrative disclosures in annual reports. Design/methodology/approach This study examines the effect of the strategic...

... 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...