Abstract: The aim of the paper is to present research on the status for the use of financial information systems and CRM systems or ERP modules for customer relationship management to support customer relations, and in particular to identify the status of the use of these systems depending on the type of an enterprise in the Podkarpackie Province. At the same time, it was examined whether the customer relationship management system was coupled with the enterprise's financial and accounting system in terms of importing customer information, and the sources of obtaining customer information were identified. On the basis of the research conducted, it should be stated that the CRM class system was functioning in almost 31% of the enterprises under the survey. As a result of the analysis of contingency tables and verification of statistical significance of the relationships studiem, and using the chi-square independence test, it was confirmed that the type of enterprise differentiated the entities in terms of the use of CRM systems (or relevant ERP modules for customer relationship management) in supporting customer relations. At the same time, the study showed that the use of customer relationship management systems was related to the indication of the desired sources of customer information. The research has filled a gap in knowledge about the use of customer relationship management systems in enterprises in the Podkarpackie Province.
<a href="https://dx.doi.org/10.15611/fins.2022.2.0.02">DOI: 10.15611/fins.2022.2.0.02</a>
<p>JEL Classification: M49, M41, M15</p>
<p>Keywords: accounting & finance system, CRM,customer relations</p>
<h2>1. Introduction </h2>
<p>The theory and practice of customer relationship management revolves
around the concept of CRM (<em>Customer Relationships Management</em>),
understood as a comprehensive strategy involving the acquisition of
specific customers, their retention and cooperation to create a value
for the customer, and thus for the company (Foltean, Trif, & Tuleu,
2019, p. 563; Kale, 2016, pp. 109-111; Parvatiyar & Sheth, 2002, p.
5). The strategy understood in this way makes it necessary to integrate
different functions in the organization, i.e. sales, customer service,
marketing, in order to achieve effectiveness in delivering value to the
customer (Łada, 2011, p. 60).</p>
<p>The concept of CRM, extremely relevant in times of the rapid
development of markets, thanks to the revolutionary progress of
information technology, has influenced the interest in software to
support customer relationships (Kulkarni, Mokadam, & Devadkar, 2022,
pp. 165-168). Its purpose is to collect, store and analyse customer data
in order to help the company identify and reach customers, increase
sales, plan and execute marketing campaigns (Lendel & Kubina, 2008,
p. 1; Reinartz, Krafft, & Hoyer, 2004), and consequently increase
company value.</p>
<p>Research shows that the customer is the main generator of the
company's value (Caputa, 2015, pp. 257-315; Dobiegała-Korona, 2011, pp.
521-522; Gupta, Lehmann, & Stuart, 2004, pp. 7-18; Seybold, Marshak,
& Lewis, 2001), therefore the information obtained about the
customer is extremely valuable for the company in order to determine
customer value (Kubacka, 2020, pp. 34-46). CRM information systems (or
ERP modules supporting customer relationship management) can be their
source, therefore the aim of this paper was to identify the status of
the use of customer relationship management information systems in
medium and large enterprises located in the Podkarpackie province. These
systems can support customer cost accounting by also containing
non-financial information (Buk & Wiercioch, 2021, pp. 4112-4119;
Lew, 2016, pp.113-122; Lew, Pacana, & Kulpa, 2017; pp.124-129
).There can also be a feedback relationship between these systems when
the customer relationship management system acquires data from the
customer cost account.</p>
<h2>2. Literature review</h2>
<p>CRM adoption in the Asia Pacific is 75.9%, 85.7% in Europe, and 83.6%
in America (Kimble, 2021). In Europe in 2021, the business software
market, including sub-segments ERP and CRM, was expected to reach about
$23.95 billion. (<em>Statista – Technology Market Outlook,</em> 2021).
Specifically, revenue in the ERP segment is projected to reach about
$10.9 billion, while that of the CRM segment is expected to amount to
$13.7. </p>
<p>The new generation of customer management information systems is
characterised by its broad applicability beyond marketing and sales (Li,
Huang, & Song, 2019, pp. 392-393; Itani, Kalra, & Riley, 2022,
pp. 1-19). In the literature there is a formulation that describes CRM
systems as "enterprise level solutions" (Burnett, 2002, p. 280)
encompassing all functions necessary to generate information, reports,
and client-server interaction. Research also shows the positive impact
of using customer relationship management systems that are based on
artificial intelligence on B2B relationship satisfaction and business
performance (Chatterjee, Chaudhuri, & Vrontis, 2022, pp. 437-450;
Guerola-Navarro, Oltra-Badenes, Gil-Gomez, & Gil-Gomez, 2020, pp.
2669-2691; Guerola-Navarro, Oltra-Badenes, Gil-Gomez, & Fernández,
2021). The concept of social CRM is also gaining recognition (Kim &
Wang, 2018, pp. 40-50). Trainor (2012, p. 321) defines social CRM as
''the integration of traditional customer-facing activities with
emergent social media applications to engage customers in collaborative
conversations and enhance customer-relationships.'' The capabilities of
social CRM extend the traditional CRM by integrating social functions
and processes that arise from company-customer or customer-customer
interactions (Greenberg, 2010). Social CRM represents a challenge as
well as an opportunity for today's enterprises in terms of acquiring
customer information and cooperating with customers, which goes beyond
traditional CRM. It captures, aggregates and enables the analysis of
data from social media, which is an integral part of the customer's life
(Lamrhari, Ghazi, Oubrich, & Faker, 2022).</p>
<p>Burnett (2002, p. 280) presents the components of a typical CRM
software. When analysing CRM information systems, attention should be
paid to the benefits and drawbacks of their implementation in a company.
Many positive effects resulting from proper system implementation are
presented in the literature (Buchwald & Guzewski, 2014, pp. 245-247;
Burnett, 2002, p. 283; Chen & Popovich, 2003, p. 677; Soliman, 2011,
p. 168-170). Among those, first of all, is the acquisition of knowledge
about customers during data collection and an analysis, which are the
basis for taking appropriate actions affecting the value of the
enterprise (Khodakarami & Khan, 2014, p. 28). Research by Haislip
and Richardson (2017, pp. 16-29) showed that CRM systems have a positive
impact on business processes and improved operational performance to a
greater extent than enterprises that do not implement CRM systems.</p>
<p>Many authors also mention the imperfections of CRM systems, in
particular (Farhan, Abed, & Ellatif, 2018, pp. 402-403; Gronwald,
2017, pp. 115-117; Kale, 2004, pp. 42-46; Kotler & Keller, 2016, p.
664; Perez-Vega, Hopkinson, Singhal, & Mariani, 2022, pp. 6-7):</p>
<ul><li><p>failures of CRM implementations (Krigsman, 2009),</p></li>
<li><p>low productivity improvements (Raman, Wittmann, & Rauseo,
2006, pp. 39-53),</p></li>
<li><p>loss generation, lack of improvement in company performance.
Gartner found that this was the case for about 70% of CRM projects
(Reinhartz, Krafft, & Hoyer, 2004, pp. 293-305),</p></li>
<li><p>high expenditure of time and money on systems (Foss, Stone, &
Ekinci, 2008, pp. 68-78) resulting from building and maintaining a
database (Kotler, & Keller, 2016, p. 664),</p></li>
<li><p>negative employee attitudes towards the use of data,</p></li>
<li><p>lack of willingness to establish a customer relationship with the
company,</p></li>
<li><p>a wrong definition of the purpose of their
implementation,</p></li>
<li><p>the use of inadequate measurement techniques – the expectation of
an increase in customer value in the long term forces a reorientation of
the indicators used in the evaluation of the company
activities,</p></li>
<li><p>necessity to reorganise the structure of the enterprise,</p></li>
<li><p>lack of rationale for introducing an IT system to manage customer
relations:</p></li>
</ul>
<p>a) if the product is bought occasionally (e.g. a piano),</p>
<p>b) customers have low loyalty to the enterprise or the brand,</p>
<p>c) unit sales are low (e.g. lollipops),</p>
<p>d) the cost of data collection is too high,</p>
<p>e) there is no direct contact between the retailer and the final
customer.</p>
<p>Enterprise resource planning (ERP), on the other hand, is a
computer-based information system for enterprise integration and it
integrates data from all functional areas of an enterprise to support
management processes (Kłos & Patalas, 2008, p. 52; Kumar &
Gupta, 2012, p. 986). </p>
<p>ERP implementation is a huge investment challenge for an enterprise
(Chen, 2001; Chopra, Sawant, Kodi, & Terkar, 2022). As reported by
Mittelstädt et al. (2015, p. 450) and Anaya and Qutaishat (2022, p.
860), these costs are mostly justified since the information processed
in these systems has a direct impact on the success of the enterprise
(productivity, quality, customer satisfaction, fulfillment of
industry-specific requirements for documentation and traceability of
business processes). Nevertheless, some authors show that the speed of
decisions based on information generated from an ERP system decreases
with increasing data volume and task complexity (Mittelstädt, Brauner,
Blum, & Ziefle, 2015, p. 450). Other studies suggest that the most
important benefits associated with ERP systems come from the reliable
collection and aggregation of data in them and time savings (Antoniadis,
Tsiakiris, & Tsopogloy, 2015, p. 299-307). Based on their research ,
the authors found that cost reduction is not the main benefit of
adopting ERP systems. In addition, these systems do not always function
as expected by their users (Bürkland & Zachariassen, 2014, pp.
409-410), and the reasons for failure are various (Coşkun, Gezici,
Aydos, Tarhan, & Garousi, 2022).</p>
<p>CRM information systems (or the corresponding ERP modules for
customer relationship management), are designed to provide information
about customers, improve customer service, and thus improve enterprise
performance (Nwankpa, 2015, p. 336). An interesting evaluation of ERP
systems for small and medium-sized enterprises in Poland was conducted
by Ziemba and Gago (2022, pp. 3384-3392). Comparing five ERP systems
using the Analytic Hierarchy Process (AHP) method, they showed that
Symfonia ERP software has the highest global usability, followed by MS
Dynamics in second place and INSOF in third place. However, there is a
lack of studies analysing the status of the use of CRM systems or ERP
modules that support customer relationship management in Poland.
Therefore, an attempt was made to verify this status in the Podkarpackie
province due to the possibility of obtaining questionnaires from a large
number of respondents.</p>
<p>Based on the literature review and the research gaps identified, the
following hypotheses were formulated:</p>
<p>H1: The type of enterprise is differentiated by having a CRM/ERP
system to support customer relationship management regarding the
Podkapackie province.</p>
<p>H2: Having CRM systems or ERP modules to support customer
relationship management determines the desired sources of customer
information.</p>
<h2>3. Data and methodology</h2>
<p>The problem of the study and the choice of research methods involved
the use of questionnaires as the basic research technique.</p>
<p>In order to verify the research hypotheses formulated, the data
obtained by means of the survey were analysed. The choice of statistical
methods was determined primarily by the nature of the examined
statistical features.</p>
<p>Appropriate statistical tests were applied to assess the statistical
significance of the relationship between the selected features. Since
the comparisons concerned features of a nominal nature, the method
applied was to create contingency tables and to verify the statistical
significance of the relationships examined by means of the chi-square
independence test. The data sheet was analysed using the
STATISTICATM program.</p>
<p>The target group of the study were the enterprises employing more
than 49 employees, and located in Podkarpackie voivodeship (province). A
complete database of the entities was obtained from the Statistical
Informatics Centre. As of 31 October 2019, it included 601 statistical
units. The criterion for selection of the target group was dictated by
the fact that no previous research on this group was identified in the
analysed scope.</p>
<p>The actual research (after previously conducting two pilot studies on
a group of 15 respondents) was carried out between March and October
2020. Finally, the research sample amounted to N=181.</p>
<p>The structure of the research sample taking into account its
differentiating criteria is presented in Table 1.</p>
<p>Table 1. Structure of the enterprises surveyed</p>
<table class="table table-bordered">
<colgroup>
<col></col>
<col></col>
<col></col>
</colgroup>
<thead>
<tr><th>Differentiating criteria</th>
<th>N*</th>
<th>% of enterprises</th>
</tr>
</thead>
<tr><td>Type of activity</td>
</tr>
<tr><td>production</td>
<td>79</td>
<td>43.7</td>
</tr>
<tr><td>services</td>
<td>48</td>
<td>26.5</td>
</tr>
<tr><td>trade</td>
<td>12</td>
<td>6.6</td>
</tr>
<tr><td>multi-branch</td>
<td>42</td>
<td>23.2</td>
</tr>
<tr><td>Size of the enterprise</td>
</tr>
<tr><td>medium (50-249 employees)</td>
<td>142</td>
<td>78.5</td>
</tr>
<tr><td>large (more than 249 employees)</td>
<td>39</td>
<td>21.5</td>
</tr>
<tr><td>Level of annual sales revenue [million PLN]</td>
</tr>
<tr><td>≤ 10</td>
<td>45</td>
<td>24.9</td>
</tr>
<tr><td>(10-25]</td>
<td>36</td>
<td>19.9</td>
</tr>
<tr><td>(25-50]</td>
<td>42</td>
<td>23.2</td>
</tr>
<tr><td>(50-100]</td>
<td>27</td>
<td>14.9</td>
</tr>
<tr><td>>100</td>
<td>31</td>
<td>17.1</td>
</tr>
</table>
<p>* N – quantities</p>
<p>Source: author’s own research.</p>
<p>It should be noted that the most numerous group comprised enterprises
engaged in production, which constitute almost 44% of those surveyed.
Service enterprises were the second largest group, and accounted for
more than a quarter of the entities (26.5%). Businesses with a
diversified nature of activity, covering at least two types of activity,
constituted an almost equally numerous group. They were classified for
the needs of further analyses as multi-branch enterprises (23.2%). The
least numerous group was represented by trade enterprises (6.6%).</p>
<p>In the surveyed sample, 78.5% were medium-sized enterprises employing
50-249 employees; 28.5% were large companies with more than 249
employees. At the same time, most of the respondents were from
enterprises with revenues below 10 million PLN (24.9%).</p>
<h2>4. Results of the tests</h2>
<p>The research concluded that fewer than one in three enterprises use a
CRM information system or ERP modules for customer management (30.4%).
Table 2 summarises the respondents' answers.</p>
<p>Table 2. The use of information systems for customer management</p>
<table class="table table-bordered">
<colgroup>
<col></col>
<col></col>
<col></col>
</colgroup>
<thead>
<tr><th>The use of CRM information systems or ERP modules for customer
management</th>
<th>N*</th>
<th>% response</th>
</tr>
</thead>
<tr><td>Yes</td>
<td>55</td>
<td>30.4</td>
</tr>
<tr><td><p>No but in the next 2-3 years</p>
<p>have no plans to implement such a system</p></td>
<td>98</td>
<td>54.1</td>
</tr>
<tr><td><p>No but within the next 2-3 years</p>
<p>there is an intention to implement such a system</p></td>
<td>28</td>
<td>15.5</td>
</tr>
</table>
<p>* N – quantities.</p>
<p>Source: author’s own research.</p>
<p>The research showed that more than half of the companies did not
intend to implement a customer management system within 2-3 years
(54.1%). Only 15.5% of the respondents declared such an intention. By
conducting the analysis, the relationship between the use of a CRM
information system or relevant ERP modules for customer management and
the type of enterprise was confirmed.</p>
<p>The results of the verification of the research hypothesis formulated
in the study, along with the structure of the respondents' answers, are
presented in Table 3.</p>
<p>Table 3. The use of customer management information systems according
to the type of enterprise. Results of the chi-square independence
test.</p>
<table class="table table-bordered">
<colgroup>
<col></col>
<col></col>
<col></col>
<col></col>
</colgroup>
<thead>
<tr><th>Independent variable</th>
<th><p>The use of CRM information systems or ERP modules</p>
<p>for customer management</p></th>
</tr>
<tr><th>yes</th>
<th>no and has no intention of implementing the system</th>
<th>no but there is an intention to implement the system within 2-3
years</th>
</tr>
</thead>
<tr><td>Type of enterprise (<em>p</em> = 0.0264)</td>
</tr>
<tr><td>Production</td>
<td>31.7%*</td>
<td>44.3%</td>
<td>24.0%</td>
</tr>
<tr><td>Commercial</td>
<td>41.7%</td>
<td>33.3%</td>
<td>25.0%</td>
</tr>
<tr><td>Services</td>
<td>27.0%</td>
<td>66.7%</td>
<td>6.3%</td>
</tr>
<tr><td>Multi-branch</td>
<td>28.6%</td>
<td>64.3%</td>
<td>7.1%</td>
</tr>
</table>
<p>* The intensity of the shading is intended to facilitate a visual
analysis of the structure of the response.</p>
<p>Source: author’s own research.</p>
<p>The detailed analysis of the research results allows for the adoption
of hypothesis H1 according to which the type of enterprise
differentiates the owning of a CRM/ERP system for customer relationship
management. The largest number of trade enterprises have a system or
modules for customer management (41.7%) and manufacturing (31.7%). At
the same time, the fewest respondents of multi-industry enterprises
(28.6%) and service companies declare having such a system (27.0%).
Two-thirds of them stated that they have no intention of implementing
such a system (64.3% and 66.7%, respectively). Trade companies are the
most flexible in terms of introducing a CRM system or relevant ERP
modules, with one in four declaring such an intention (25.0%), similarly
to manufacturing companies (24.0%). The least interest in implementing a
system for customer management was verified in service companies (6.3%)
and multi-branch companies (7.1%).</p>
<p>Deepening the analysis of the use of CRM systems or ERP modules for
customer management, an important question is whether CRM systems or ERP
modules for customer relationship management acquire data from the
financial and accounting system, or whether these systems are coupled
with each other. The structure of the respondents' answers to this
question is presented in Table 4.</p>
<p>Table 4. The use of CRM system or ERP modules for customer
relationship management for customer transaction data from financial and
accounting system</p>
<table class="table table-bordered">
<colgroup>
<col></col>
<col></col>
<col></col>
</colgroup>
<thead>
<tr><th>Does the customer relationship management system for customer
transaction information use data from the financial and accounting
system?</th>
<th>N*</th>
<th>% response</th>
</tr>
</thead>
<tr><td>Yes</td>
<td>41</td>
<td>74.5</td>
</tr>
<tr><td>No</td>
<td>5</td>
<td>9.1</td>
</tr>
<tr><td>Do not know</td>
<td>9</td>
<td>16.4</td>
</tr>
</table>
<p>* N – quantities.</p>
<p>Source: author’s own research.</p>
<p>Almost three-quarters of the respondents stated that the company's
customer management system uses data from the financial and accounting
system (74.5%). This is positive information as it indicates the
possibility of adapting the financial and accounting system in such a
way as to obtain relevant customer information directly from this
system, whereas16.4% of the respondents have no knowledge of this
subject.</p>
<p>The sources of obtaining customer information are presented in Table
5.</p>
<p>Table 5. Sources of customer information</p>
<table class="table table-bordered">
<colgroup>
<col></col>
<col></col>
<col></col>
</colgroup>
<thead>
<tr><th>Sources of customer information</th>
<th>N*</th>
<th>% response</th>
</tr>
</thead>
<tr><td>Financial and accounting system</td>
<td>140</td>
<td>77.3</td>
</tr>
<tr><td>CRM system or ERP modules for customer relationship management</td>
<td>25</td>
<td>13.8</td>
</tr>
<tr><td>Other sources (mainly data collected in Excel sheets)</td>
<td>16</td>
<td>8.9</td>
</tr>
</table>
<p>* N – quantities.</p>
<p>Source: author’s own research.</p>
<p>The research showed that more than three-quarters of the respondents
declared that they obtained customer information from the financial and
accounting system (77.3%), while less than 14% from a CRM system or ERP
modules for customer relationship management (13.8%).</p>
<p>In the context of the issues analysed on the use of CRM systems (or
ERP modules for customer relationship management), the results regarding
the desired sources of customer information are interesting (see Table
6).</p>
<p>Table 6. The desired sources of customer information</p>
<table class="table table-bordered">
<colgroup>
<col></col>
<col></col>
<col></col>
</colgroup>
<thead>
<tr><th>The desired sources of customer information</th>
<th>N*</th>
<th>% response</th>
</tr>
</thead>
<tr><td>Financial and accounting system</td>
<td>107</td>
<td>59.1</td>
</tr>
<tr><td>CRM system or relevant ERP modules</td>
<td>69</td>
<td>38.1</td>
</tr>
<tr><td>Other sources</td>
<td>5</td>
<td>2.8</td>
</tr>
</table>
<p>* N – quantities.</p>
<p>Source: author’s own research.</p>
<p>The analysis of the structure of the answers presented in Table 6
concerning the desired sources of information about customers indicates
that almost 60% expect to obtain such information from the financial and
accounting system, while almost 40% of the respondents indicate in this
respect the CRM system (or appropriate ERP modules for customer
relationship management).</p>
<p>The analyses carried out gave rise to the verification of a relation
between the use or not of the CRM system ( or ERP modules for managing
customer relations) and the indication of the desired sources of
customer information. The chi-square independence test resulted in a
test probability at a highly significant level (<em>p</em> =
0.00002***)<a href="#fn1">1</a>. Thus, hypothesis H2, according to
which the use of customer relation management systems determines the
indication of the desired sources of customer information, was
positively verified. The detailed data are presented in Table 7.</p>
<p>Table 7. The use of CRM/ERP systems. and desired sources of customer
information</p>
<table class="table table-bordered">
<colgroup>
<col></col>
<col></col>
<col></col>
<col></col>
<col></col>
<col></col>
<col></col>
<col></col>
</colgroup>
<thead>
<tr><th><p>Desired sources for
obtaining information</p>
<p>about customers</p></th>
<th>The use of CRM system or ERP modules for customer
relationship management</th>
</tr>
<tr><th>yes</th>
<th>no, no intention to implement</th>
<th>no, but there are plans for implementation in 2-3
years</th>
<th>total</th>
</tr>
<tr><th>N*</th>
<th>%</th>
<th>N*</th>
<th>%</th>
<th>N*</th>
<th>%</th>
<th>N*</th>
</tr>
</thead>
<tr><td>Financial and accounting system</td>
<td>26</td>
<td>47.3%</td>
<td>73</td>
<td>74.5%</td>
<td>8</td>
<td>28.6%</td>
<td>107</td>
</tr>
<tr><td>CRM system or ERP modules for customer relationship management</td>
<td>27</td>
<td>49.1%</td>
<td>22</td>
<td>22.4%</td>
<td>20</td>
<td>71.4%</td>
<td>69</td>
</tr>
<tr><td>Other</td>
<td>2</td>
<td>3.6%</td>
<td>3</td>
<td>3.1%</td>
<td>0</td>
<td>0.0%</td>
<td>5</td>
</tr>
<tr><td>Total</td>
<td>55</td>
<td>100%</td>
<td>98</td>
<td>100%</td>
<td>28</td>
<td>100%</td>
<td>181</td>
</tr>
</table>
<p>* N – quantities.</p>
<p>Source: author’s own research.</p>
<p>The research showed that out of 55 entities (representing 30.4% of
the total surveyed) that have a customer management system (49.1%, i.e.
27 entities), declare that they want to obtain information on customers
from this system, while 47.3% (26 entities) prefer a financial and
accounting system, despite having a CRM system. The situation is
different for companies that do not have a CRM system and do not intend
to implement such a system in the near future (98 entities). Fewer than
three-quarters of those indicate the financial and accounting system as
the desired source of customer information (74.5%), and only one in five
would prefer the CRM system (22.4%). The respondents from companies that
do not have a customer management system, but plan to implement such a
system (28 entities), strongly indicate the CRM system as the preferred
customer knowledge base (71.4%), compared to supporters of information
from the financial and accounting system (28.6%).</p>
<h2>5. Conclusion</h2>
<p>The results presented allow for the identification of the existing
state in the field of an application of customer management support
systems (CRM or relevant ERP modules) in the surveyed entities, and
sources of obtaining information about them. It was found that almost
every third company had a CRM system or ERP modules for customer
relationship management, while fewer than half of them use information
from this system. The remaining entities indicate the financial and
accounting system as the base of customer information. The research also
confirmed that the type of enterprise is differentiated by the use of
systems that support customer relationship management. The
considerations and results of the empirical research carried out in this
study set the directions for further theoretical and empirical research.
Among the proposed directions of scientific inquiry that constitute the
continuation of the research, one should mention:</p>
<ul><li><p>identification and empirical verification of the types of data
processed by CRM/ERP systems for customer relationships,</p></li>
<li><p>indication of the opportunities to exchange data with customers
using CRM/ERP systems,</p></li>
<li><p>identification of the key success factors in the implementation
and operation of CRM systems in Polish enterprises using benchmarking
(Bokovec, Damij, & Rajkovič, 2015; Xie, Allen, & Ali,
2022),</p></li>
<li><p>indication of the possibilities of using CRM information systems
in the field of monitoring aspects connected with non-financial
components of customer value.</p></li>
</ul>
<p>In conclusion, it is crucial to emphasise the importance of CRM
systems for enterprise operations, especially in the context of
developing customer relationships. It follows that these systems, their
applications and functionalities should become a source of further
research.</p>
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<ol><li><p>The result of the chi-square independence test
(<em>p</em> = 0.00002) was verified using the so-called exact
independence test because the counts in some cells of the contingency
table were extremely small. However, an almost identical result was
obtained (<em>p</em> = 0.0001), so that the conclusions drawn from the
originally applied test are correct.<a href="#fnref1">↩︎</a></p></li>
</ol>