The delicate interface between management accounting and marketing management

Jan van Helden, Karel Jan Alsem

Onderzoeksoutput: ArticleAcademicpeer review

Samenvatting

This paper explores the delicate interface between management accounting and marketing management. Based on the scope of their mutual relationship, a distinction is made between two types of interfaces: informing and integrating. Whereas the traditional management accounting domains, such as budgetary control, are characterized by an informing interface, some recently developed management accounting techniques, such as the Balanced Scorecard, target costing and customer profitability analysis, require an integrating interface. Therefore, although during the last three decades clear progress has been made in strengthening the interface between management accounting and marketing management, there is still much room for further improvement. By its inclusion nowadays of marketing and operational management issues, management accounting has broadened its focus beyond the traditional financial domain. However, the adoption of ideas and concepts from other disciplines may not be enough to internalize a truly multi-disciplinary approach to business problems. A challenging interface between management accounting and marketing management is, for example, measuring the value of brands in monetary terms.
Originele taal-2English
Aantal pagina's5
TijdschriftJournal of accounting and marketing
Volume5
Nummer van het tijdschrift3
DOI's
StatusPublished - 28 jun 2016

Keywords

  • management
  • accountancy
  • marketing

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