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

Abdullah Promise Opute (Department of Research, Academic and Management Consultancy, GPROM Academic and Management Solutions, Salzkotten, Germany)
Nnamdi O. Madichie (Centre for Research and Enterprise, London School of Business and Management, London, UK)

Journal of Business & Industrial Marketing

ISSN: 0885-8624

Article publication date: 2 October 2017

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.

Keywords

Citation

Opute, A.P. and Madichie, N.O. (2017), "Accounting-marketing integration dimensions and antecedents: insights from a frontier market", Journal of Business & Industrial Marketing, Vol. 32 No. 8, pp. 1144-1158. https://doi.org/10.1108/JBIM-10-2016-0246

Publisher

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Emerald Publishing Limited

Copyright © 2017, Emerald Publishing Limited