Linking employees, customers, and financial performance in organizations

doi:N/A

eISSN: 1848-137X / ISSN: None

Journal of Cost Management

Volume 18, Issue 1 : 12-22

Review Article

Linking employees, customers, and financial performance in organizations

William J. Feuss

Joel Harmon

Jeana Wirtenberg

Jeffrey W. Wides

AT and T, United States; Department of Management; Center for Action Research, Fairleigh Dickinson University (FDU), United States; FDU, Center for Human Resource Management; Dept. Devmt., Qual./Org. E., Public Service Enterprise Group, United States; Department of Political Science, Southern Illinois University (SIU), United States

Abstract

The relationship between employee commitment, quality levels, and customer perceptions and its impact on revenues and costs of a company are discussed. Four organizations such as AT&T, Lucent Technologies, Public Service Enterprise Group (PSEG), and the US Department of Veterans Affairs are considered for analyzing the relationships between financial and nonfinancial data. One econometric time-series and three cross-sectional models are developed for the study. The AT&T econometric model has revealed that quality and price perceptions lead to formation of value perceptions. The surveys, conducted by Lucent Technologies, conclude that customers and employees view various aspects of company performance similarly.

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