What is it about?

This study evaluates the working relationship between accounting and marketing, exploring the nature and antecedents of their integration and consequences on firm performance.

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Why is it important?

The study identifies information sharing and involvement as core elements of accounting–marketing integration; cultural diversity and management mechanisms (policy, structural and procedural justice) as antecedents of accounting–marketing integration; and country of origin as a mediating factor on the extent of association of some variables on their integration. Finally, this study establishes that there is a positive association between accounting–marketing integration and organisational performance.

Perspectives

The study draws attention to the fact that accounting and marketing are culturally diverse, and strategic managerial mechanisms must be used to maintain a relevant and effective level of information sharing and involvement towards enhancing organisational performance.

Professor Nnamdi O Madichie
Nnamdi Azikiwe University

Read the Original

This page is a summary of: Accounting-marketing integration dimensions and antecedents: insights from a frontier market, Journal of Business and Industrial Marketing, October 2017, Emerald,
DOI: 10.1108/jbim-10-2016-0246.
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