起業家精神と組織管理

Accounting Interface Including Handling Important Qualitative Aspects

Abstract

Heather Wardle*

Contributing to the accounting and marketing interdisciplinary research literature is an important goal of this special issue. This is also important from a practical standpoint because companies frequently "attack" their accounting and marketing departments. We identify and discuss three important themes related to the marketing–accounting interface in a changed business landscape, drawing on previous research and individual contributions to the special issue: incorporating and managing important qualitative aspects into the marketing–accounting interface; addressing and incorporating inter-organizational issues and procedures in the process of developing the marketing–accounting interface; and working on the marketing–accounting interface by looking at how value creation processes relate to money.