Strategic management and marketing scholars, among others, have amply documented how customer focus is a key aspect of firm strategy and performance (e.g. Christensen and Bower, 1996; Hult and Ketchen, 2001; Kohli and Jaworski, 1990, Lengnick-Hall, 1996). For example, Abell (1980) suggested the need for business firms to adopt a "customer-oriented" mission statement that addresses the questions of who is being