MODELING THE INTERDEPENDENCE OF MARKETING AND ACCOUNTING INFORMATION SYSTEMS
Keywords:marketing information system, accounting information system, the model of interdependence of marketing and accounting information systems
This paper presents a model of interdependence of marketing information system and accounting information system activities, with the aim of harmonizing them while identifying activities on the basis of which the goals of information support for the execution of managerial tasks are completed. The lack of effort to create such models in the past can be explained by the tendency to present individual information systems as integral and sufficient for management needs. However, the growing management informational dependence of a company implies the need for more efficient ways to create and deliver relevant information and reports. The proposed model is based on a general management concept according to which, under the contemporary business conditions, three general groups of activities are performed: research and monitoring of market requirements, creation of value for customers based on previously identified needs and customer relationship management, and customer lifecycle management. On the basis of such grouped management tasks, marketing and accounting activities and their mutual conditionality were identified and unified though the proposed model.
Bagranoff, N. A., Simkin, M. G., & Norman, C. S. (2010). Core concepts of accounting information systems, 11th ed. Hoboken, New York, USA: John Wiley & Sons, Inc..
Bhimani, A., & Bromwich, M. (2010). Management Accounting: retrospect and prospect. Oxford, UK: Elsevier
Bhimani, A., Horngren, C. T., Datar, S. M., & Rajan, M. V. (2019). Management and cost accounting, 7th ed. Harlow, UK: Pearson education limited.
Cugini, A., Caru, A., & Zerbini, F. (2007). The cost of customer satisfaction: a framework for strategic cost management in service industries. European Accounting Review, 16(3), 499 – 530. Retrieved from: https://www.researchgate.net/publication/24080205
Datar, S. M. & Rajan, M. V. (2018). Horngren’s Cost Accounting, 16th ed. Harlow, UK: Pearson Education Limited.
Drury, C. (2012). Management and Cost Accounting, 8th ed. Hampshire, UK: Cengage Learning.
Gajić, P. (2010). Model računovodstvene informacione podrške upravlјanju klјučnim faktorima tržišnog uspjeha preduzeća. Zbornik radova sa 14. Kongresa SRRRS -Uloga finansijske i računovodstvene profesije u prevazilaženju krize u realnom i finansijskom sektoru, 379-407. Banja Luka, Bosna i Hercegovina: Savez računovođa i revizora Republike Srpske. UDK 336.76:004
Gajić, P. (2017). Analiza profitabilnosti kupaca - pretpostavka upravlјanja ukupnim rezultatom poslovanja. Financing, 8(2). DOI: 10.7251/FIN1702024G
Garrison, R., Noreen, E., & Brewer, P. (2012.) Managerial Accounting, 14th edition. New York, NY, USA: McGraw-Hill/Irwin.
IFAC (2010). The Role of Small and Medium Practices in Providing Business Support to Small- and Medium sized Enterprises, Small and Medium Practices Committee. IFAC Information Paper
Hall, J. A. (2011). Accounting information systems, 7th ed. Mason, OH, USA: SouthWestern Cengage Learning.
Kotler, P., Armstrong, G., Harris, L. C., & Piercy, N. (2017). Principles of Marketing, 7th European ed. Harlow, UK: Pearson Education Limited.
Kotler, P., & Keller, K. L. (2012). Marketing management, 14th ed. Upper Saddle River, NJ, USA: Pearson Education, Inc.
Lamb, C. W., Hair, J. F., & McDaniel, C. (2011). Marketing. 11th ed. Mason, OH, USA: ., South-Western, Cengage Learning.
Macura, P. (2003). Modeli marketinških informacionih sistema. Banja Luka, Bosna i Hercegovina: Ekonomski fakultet Univerziteta u Banjoj Luci.
Perreault, W. D., Cannon, J. P., & McCarthy J. (2011). Basic marketing: a marketing strategy planning approach, 18th ed. New York, NY, USA: McGraw-Hill/Irwin.
Pete, S., & Réka, C.I. (2010). A managerial and cost accounting approach of customer profitability analysis. Retrieved from: https://www.researchgate.net/publication/49614973
Phillips, P., & Halliday, S. V. (2008). Marketing/Accounting Synergy: A Discussion of its Potential and Evidence in E-business Planning. Working paper No.167. University of Kent. DOI: 10.1362/026725708X345506. Retrieved from: https://www.researchgate.net/publication/247495100
Simmonds, K. (1981). Strategic management accounting. Management Accounting, 59(4), 26–9.
Zimmerman, J. L. (2017). Accounting for Decision Making and Control, 9th ed. New York, NY, USA: McGraw-Hill Education.
How to Cite
Copyright (c) 2022 Acta Economica
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.