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Improving customer outcomes through the implementation of customer relationship management: Evidence from Taiwan

Malcolm Smith (School of Accounting, Finance and Economics, Edith Cowan University, Joondalup, Australia)
Chen Chang (School of Public Finance, Jinwen University of Science and Technology, Hsintien City, Taiwan)

Asian Review of Accounting

ISSN: 1321-7348

Article publication date: 21 September 2010




Owing to the sharp refocus among Taiwanese companies away from a product‐centric approach towards a customer‐centric approach, many companies have invested heavily in customer relationship management (CRM) systems. The purpose of this paper is to investigate whether such an investment generates the anticipated benefits.


The paper uses survey methods among public companies in Taiwan to examine the degree to which CRM implementation impacts upon customer satisfaction and customer loyalty.


Firms which pay more attention to a customer‐centric approach can benefit significantly from the implementation of CRM systems. There were no differences in the degree or focus of implementation attributable to industry differences.

Research limitations/implications

The results are subject to the normal limitations associated with survey research, and may not be generalisable outside Taiwan.

Practical implications

The paper has significant implications for management decision making in terms of the disposal of resources to pursue customer‐related strategies.


The paper has significant practical implications for companies in Taiwan.



Smith, M. and Chang, C. (2010), "Improving customer outcomes through the implementation of customer relationship management: Evidence from Taiwan", Asian Review of Accounting, Vol. 18 No. 3, pp. 260-285.



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Copyright © 2010, Emerald Group Publishing Limited

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