Accounting-marketing integration dimensions and antecedents: insights from a frontier market

Abdullah Promise Opute*, Nnamdi O. Madichie

*Corresponding author for this work

Research output: Contribution to journalArticle

5 Citations (Scopus)

Abstract

Purpose: This paper aims to evaluate the working relationship between accounting and marketing, exploring the nature and antecedents of their integration and consequences on firm performance.

Design/methodology/approach: The methodological approach in this study is twofold. First, a review of literature is used to identify core antecedents in the body of literature. Subsequently, four exploratory case studies were used in examining the antecedents of accounting–marketing integration from a frontier market perspective.

Findings: This 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.

Research limitations/implications: This study has two major limitations. First, it is qualitative and based on a review of literature and evidence from four case studies. Second, it explored only the less developed country context. Future research should, therefore, aim to address these gaps.

Practical implications: This 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.

Originality/value: Using exploratory case studies to support the development of a framework, the authors contend that organisations would optimise organisational performance if due attention is given to both information sharing and involvement dimensions of integration, as well as appropriate managerial mechanisms adopted in managing their relationship.

Original languageEnglish
Pages (from-to)1144-1158
Number of pages15
JournalJournal of Business and Industrial Marketing
Volume32
Issue number8
DOIs
Publication statusPublished - 2 Oct 2017
Externally publishedYes

Fingerprint

Marketing
Information sharing
Organizational performance
Firm performance
Country of origin
Cultural diversity
Design methodology
Less developed countries
Nature
Procedural justice
Factors

Cite this

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abstract = "Purpose: This paper aims to evaluate the working relationship between accounting and marketing, exploring the nature and antecedents of their integration and consequences on firm performance.Design/methodology/approach: The methodological approach in this study is twofold. First, a review of literature is used to identify core antecedents in the body of literature. Subsequently, four exploratory case studies were used in examining the antecedents of accounting–marketing integration from a frontier market perspective.Findings: This 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.Research limitations/implications: This study has two major limitations. First, it is qualitative and based on a review of literature and evidence from four case studies. Second, it explored only the less developed country context. Future research should, therefore, aim to address these gaps.Practical implications: This 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.Originality/value: Using exploratory case studies to support the development of a framework, the authors contend that organisations would optimise organisational performance if due attention is given to both information sharing and involvement dimensions of integration, as well as appropriate managerial mechanisms adopted in managing their relationship.",
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Accounting-marketing integration dimensions and antecedents : insights from a frontier market. / Opute, Abdullah Promise; Madichie, Nnamdi O.

In: Journal of Business and Industrial Marketing, Vol. 32, No. 8, 02.10.2017, p. 1144-1158.

Research output: Contribution to journalArticle

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