This study investigates the relationships between organizational performance and customer-focused strategies,
performance measures and information technology. The results indicate that when a firm does not follow a
customer-focused strategy, contemporary management accounting systems in combination with advanced informa-tion technology are related to high customer performance. The results also indicate that contemporary performance
measures do not help firms with a highly customer-focused strategy to achieve high customer performance. Finally,
the results show that a fit between the customer-focused strategy and financial performance measures improves
customer performance.