Abstract:
This study explores whether three Australian companies enhance customer relationships using information
provided by Fixed Revenue Accounting (FRA). Employed over a long period in Japan’s service culture, FRA
uses accounting information to identify customer segments, assess the financial importance of fixed customers in
particular, and set customer service strategies to maximize firm performance. A case study was conducted to
explore whether FRA could be transferred to a non-Japanese business context. Data was collected through
interviews guided by a structured questionnaire and analyzed by applying the KJ (Kawakita Jiro) method to
categorize how interview respondents define fixed customers and assess their financial significance. For FRA to
be successfully adopted, firms must share its underlying principles, follow its analytical procedures, and commit
themselves to long-term customer relationships. We found this to be the case among the three Australian business
to-business enterprises. We conclude that FRA could be employed in Australia to establish favorable long-term
customer relationships.
