Yanlış yerde aşk aramak: pazarlamacılar neden yönetim muhasebesine odaklanmalı

Özet (abstract)

Purpose Marketers and marketing academics are frustrated that the contribution of marketing to business success is inadequately represented in financial accounts. This study explains how marketers' interests are misaligned with the purpose and principles on which the financial statements are produced, and why and how marketers should focus on management accounting as the means for generating a more accurate portrait of the economic reality of the business. Design/methodology/approach We use a conceptual approach to investigate why external financial reports disregard the investment component of marketing and why this is unlikely to change. We examine the misalignment between marketing and financial accounting objectives, highlight issues on the marketing-accounting interface and suggest ways to address them. Findings We conclude that marketers' ambition to create a wider appreciation of the value they create is unlikely to be achieved through any changes to financial accounting rules in the foreseeable future. By focusing their efforts on financial accountants, rather than management accountants, marketers are looking for love in the wrong place. Practical implications We recommend marketers focus their efforts on management accounting, particularly in industries where marketing is a key driver of business performance, and suggest how to refocus. Originality/value This article explains how financial accounting provides a stylized representation of business performance that fails to adequately reflect marketing's contribution. It reveals the fallacy of believing that minor accounting changes can fix this issue, given conflicting interests and puts forward an alternative approach.

Yazarların özeti; kaynağından alınmıştır. Marketing Intelligence & Planning, 2026 · DOI ↗