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 language | English |
|---|---|
| Pages (from-to) | 1144-1158 |
| Number of pages | 15 |
| Journal | Journal of Business and Industrial Marketing |
| Volume | 32 |
| Issue number | 8 |
| DOIs | |
| Publication status | Published - 2 Oct 2017 |
| Externally published | Yes |
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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 journal › Article
TY - JOUR
T1 - Accounting-marketing integration dimensions and antecedents
T2 - insights from a frontier market
AU - Opute, Abdullah Promise
AU - Madichie, Nnamdi O.
PY - 2017/10/2
Y1 - 2017/10/2
N2 - 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.
AB - 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.
U2 - 10.1108/JBIM-10-2016-0246
DO - 10.1108/JBIM-10-2016-0246
M3 - Article
AN - SCOPUS:85032653107
VL - 32
SP - 1144
EP - 1158
JO - Journal of Business and Industrial Marketing
JF - Journal of Business and Industrial Marketing
SN - 0885-8624
IS - 8
ER -