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Examines how potential conflicts can arise from differing evaluative criteria used by specialists of the marketing and finance functions in industry. Focuses on evaluating why marketing accountants in industry have become increasingly commonplace, and the benefits marketing accountants have brought to business operations. Lists six benefits with regard to marketing accountants and discusses these in detail. Weighs up, in conclusion, that marketing accountants provide an improved financial base on which marketing decisions can be examined, particularly with regard to decisions on new product development. States that the marketing accountant, through the provision of relevant and timely data, is starting to ensure such feelings and misconceptions are becoming less commonplace.

The job description “marketing accountant” is increasingly seen in job advertisements, and this paper reports the results of a study into how companies use their “marketing accountants”; what they envisage the job description to mean, and what tasks these specialists are called upon to perform.

The purpose of this study is to examine the attitude of accountants towards advertising and to investigate changes in attitude that may have occurred between 1993 and 2004.

Data were collected from accountants using a mail survey approach in 1993 and using an e‐mail survey approach in 2004. Questions on the two surveys were identical and a random sample of accountants was selected for each study. Statistical tests were used to compare responses from 1993 with responses in 2004.

Analysis of the results revealed significant positive shifts in the attitudes accountants have toward advertising of accounting services. Negative attitudes toward various aspects of advertising shifted to either a neutral or a positive position. This dramatic, positive shift in advertising attitudes by accountants occurred while skepticism towards advertising remained relatively high, overall, among the general public. Between the two time periods, changes in the use of various marketing tools (such as web sites to attract new clients) were also found to have occurred. In addition, the use of marketing professionals by accounting service providers increased substantially over the 11‐year time period of the longitudinal study.

Sample selection and size create some concern about generalizability of the study. With any random sample selection process, the view of the non‐respondents is not known nor whether those who responded tended to have a higher level of acceptance of advertising.

For marketing professionals, this shift to a more positive attitude by accountants provides opportunities to offer greater marketing and advertising services. This shift also signals an increasing awareness on the part of accountants to market their services.

The purpose of this paper is to explore the nature of information sharing, rewards and selected performance measures based on the dyadic relationship between accountants and marketers.

Mail survey administered to senior executives of larger Canadian firms. MANOVA followed by univariate analyses are used to identify significant dimensions. Variables that are important to distinguish between the two groups are identified using logistic regression.

Accountants are more satisfied with the quality of shared information and rate its impact on performance higher than marketers. Marketers view accountants as a more important source of information.

Longitudinal studies, in‐depth surveys within a single firm and employing respondents at different hierarchical levels would provide important insights and reduce common‐method bias.

Accountants should recognize marketing as an important source of information since resource complementarity is crucial to collaborative success. Using market‐based reward systems and establishing quality as an important goal would have a bigger impact on marketers in enhancing information sharing between the two functions.

Contributes to filling the gap regarding the nature of information sharing between marketing and accounting as well as its relationship to market‐based rewards and selected performance measures.

Analyses studies on the marketing practices of Australian, UK and Hong Kong public accountants and reviews the standards of professional conduct in each of the countries. Classifies the methods used for marketing these services and associates them with the prevailing accounting ethical codes, thus providing a means of identifying similarities and differences in marketing services arising from those ethical codes. States that these methods also provide a basis for inter‐country comparison. Concludes that professional ethical standards have an impact on marketing strategies and this is not reflected clearly in the literature on the marketing of services.

Reviews research on marketing attitudes, strategies and effectiveness of marketing tools in accounting firms in the USA, UK, Hong Kong and Australia, and compares the findings with a recent multiple case study of Australian accounting firms. The Australian study analysed firms′ use/non‐use of marketing plans, image development strategies and image perception, network/ referral strategies, promotional and client acquisition practices, and strategies for building and maintaining client confidence. The study identified some consistencies and differences in marketing strategies between small and medium firms, and within the small and medium firm groups. The finding that none of the firms in the study used systematic measures of marketing effectiveness was consistent with the majority of international studies examined. Synthesizes the research findings in relation to strategic services marketing, quality service management, and assessing marketing effectiveness, and raises future research methodological considerations.

The purpose of this paper is to evaluate the effectiveness of one of accounting practitioners' most widely‐used client relations techniques. By evaluating the effectiveness of the newsletters that accountants provide to small business managers, the paper critically assesses their role in contributing to accountants' overall strategy for developing relations with their substantial small business manager client base.

Semi‐structured interviews were conducted with ten accountants who have provided newsletters to small business clients. The interviews were motivated by the results of a questionnaire administered to a sample of small business managers. The interview findings offer valuable insights into accountants' rationale for providing newsletters to their small business clients and accountants' assessment of the effectiveness of newsletters as a client relations technique. Analysis of the findings is informed by media richness theory.

The findings indicate that, despite their apparent popularity amongst professional accounting firms, newsletters are an ineffective method for developing relations with accountants' small business manager clients. The effectiveness of accountants' newsletters is diminished by the generic impersonal nature of the newsletter content that managers of small firms cannot relate to their own circumstances and by newsletters' technical accounting and tax content that small business managers have difficulty understanding.

The paper contributes to redressing a gap in research regarding the effectiveness of newsletters in accountants' relations with the economically significant small business sector, while better informing practitioners' development of their advisory relationship with small business managers. Rapidly emerging social media alternatives to the widespread practice of distributing newsletters to facilitate relations with small business clients are introduced as an emergent phenomenon.

Drawing insights from finance and non-finance managers in Sri Lanka, this study unveils complexities and conflicts surrounding the roles of management accountants and the nature of role construction stemming from differing expectations of non-finance managers and external influences.

This paper adopts the qualitative methodology and leans on role theory and new institutional sociology (NIS), as these dual theories complement each other and enable a holistic understanding of management accountants' roles, complexities and conflicts.

The findings reveal that in fulfilling their roles on par with divisional goals, amid expectations of non-finance managers and external influences, management accountants face various complexities and conflicts. Furthermore, in navigating through their roles, understanding the operational realities of work organizations and business sectors and negotiating with non-finance managers is vital.

This research draws evidence from a selection of finance and non-finance managers. Thus the findings are not expected to be generalized to business firms in Sri Lanka.

This paper offers practitioner insights into how management accountants could construct their roles in different organizational settings, balancing the expectations of non-finance managers and external influences.

Despite its importance, complexities and conflicts surrounding management accountants' roles amid multiple influences have attracted scant research attention. Hence this paper is a noteworthy addition to the literature. Besides, using role theory and NIS in tandem although apt, has not been the focus of prior researchers in delving into this phenomenon.

Drawing upon the resource-based view and the contingency theory, the purpose of this paper is to build and test a framework of: the interaction between market orientation (MO) and accountants’ participation in strategic decision making; and its subsequent effect on the use of management accounting systems (MASs), which, in turn, enhances firm performance.

The hypotheses were empirically tested using partial least square-structural equation modeling with survey data from 171 large business firms in Vietnam. The standardized root mean squared residual value of the composite model was also examined using SmartPLS3 to test the model fit. The marker-variable technique was employed to test common method bias.

This study has two key findings: first, the use of MAS (in terms of broad scope, timeliness, aggregation, and integration) mediates the effect of MO on firm performance. Second, the degree of accountants’ participation in strategic decision making elevates the positive relationship between MO and the use of MAS.

This study is one of the first empirical attempts to test the contingent roles of accountants’ participation in strategic decision making and the use of MAS information in driving performance of market-oriented firms in the context of a transition market.

There is a paradox within some market economies that accounting appears to enjoy superior power and status to marketing. This is significant because of the close working relationship between the two professions, and can be linked to accounting′s key role in market regulation. Brands allow us to consider this in a single issue, by juxtaposing the accounting and marketing rationale applied, with illustrations from practice. A fundamental difference of focus is observed in their attitudes to the uncertainties of brands. Marketing regards them as intrinsically valuable strategic devices which reduce the risks of products failing. Accounting sees them as intrinsically misleading, because they increase the risks of reporting unreliable information. Unlike marketing, therefore, financial accounting can ignore the perceived economic benefits of brands on the grounds of uncertainty, and by so doing preserves its own reputation for integrity. Inevitably the claims of accounting will prevail because it controls financial reporting.