The Delicate Interface between Management Accounting and Marketing ManagementJan van Helden1* and Karel Jan Alsem2
- *Corresponding Author:
- Jan van Helden
Faculty of Economics and Business
University of Groningen, The Netherlands
Tel: +31 50 363 9111
E-mail: [email protected]
Received Date: February 06, 2016; Accepted Date: June 22, 2016; Published Date: June 28, 2016
Citation: Helden JV, Alsem KJ (2016) The Delicate Interface between Management Accounting and Marketing Management. J Account Mark 5:179. doi: 10.4172/2168-9601.1000179
Copyright: © 2016 Helden JV, et al. This is an open-access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.
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.