商业与金融事务杂志

Literature Progressively Proposes that Accounting Performance

Abstract

Gioia Volkmar*

While an increasing body of literature progressively proposes that accounting–marketing integration would yield strategic marketing synergies, another stream of literature suggests ineffective accounting–marketing integration. This paper aims to bridge the dyadic research gap in the optimal business performance arising from the integration of accounting and marketing functions. Based on a survey from accounting and marketing managers financial services organisations, this study identifies departmental differences and boundary fencing as core relational features in this dyad. Despite the perceptual divergences in the accounting–marketing dyad, most respondents perceived an integration of these functions to be an effective tool in their respective organisations.