earticle

영어

This paper sought to examine the accounting-marketing interface. Especially, this paper investigated the validity of three measures for the marketing activity performance: marketing environment, level of accounting information, and perceived level of marketing-accounting interface. A questionnaire survey among accounting and marketing managers of korean listed companies was used to assess the mutual relationship among four variables. The results show that marketing-orientation, perceived level of interface, the level of marketing related accounting information provided by accounting department can increase marketing activity performance. This study provides empirical evidence for the general assumption that accounting-marketing interface and level of marketing related accounting information can be valid explanatory variables for marketing activity performance.