The marketing-accounting interface: problems and opportunities

Abstract

An important aim of this special issue is to contribute to the interdisciplinary research literature on marketing and accounting. This is important also from a practical point of view since both the marketing and accounting functions are often ‘under attack’ within companies. Drawing on previous research and the individual contributions to the special issue, we identify and discuss three important themes related to the marketing–accounting interface in a changed business landscape: developing the marketing–accounting interface by including and handling important qualitative aspects; developing the marketing–accounting interface by handling and including inter-organisational issues and processes; and developing the marketing–accounting interface by analysing the translation from value creation processes to the monetary dimension. We argue that the underlying theoretical model(s) of marketing and accounting will affect how the problems are formulated. Management accounting faces the challenge of developing new approaches to a changed business landscape. We also need very competent marketing that is able to formulate the requirements that must be taken into account.