The call for a more powerful integration between management accounting and marketing is a relatively new phenomenon. Recently, some Creators have started to face the topic of the interface of management accounting and marketing with reference both equally to the administration accounting and to the promoting literature (Glaves et al. 2007, Pat and Gilligan 2005, Roslender and Scharf 2003, Roslender and Hart 2002). The implicit thank you of the need for specialized information provided by administration accounting systems (MAS) is usually strictly associated with these systems' nature and aims.
The goal of MAS is to provide information able to assist decision making processes of key figures inside the organization (Abernethy and Bouwens 2000, Arnold and Hope 1983). That is why, MAS must be able to present information focused on the specific data needs of every user in the event they want to attain their primary role (Atkinson et 's. 2007). This entails a never ending means of adaptation and change of POREM on the foundation of adjustments of market conditions along with the affiliated information needs (Hopwood 1987). In light of those considerations, it's relatively easy to comprehend the reason why, lately, the software of supervision accounting and marketing provides attracted scholars' attention.
Promoting is the solution to the considerable changes that markets have got faced as '70. It is development has resulted in new information needs and new important figures inside the organizational constructions of many companies. The change from an approach "production oriented" to a "marketing oriented" 1 (Kotler 2006) is the evidence of new crucial variables, certainly not taken into consideration prior to. The significant attention paid out to the relations with single clusters of...
... of your shifting of critical details from a great "internal orientation" to an "external orientation". Kaplan and Jhonson in 1987 already underlined the insufficiency of classic cost accounting systems; they asserted that cost accounting systems had been too centered on the provision of information internally oriented and, in particular, "production oriented", stressing the call for a change towards wider and long term information. The consideration of marketing costs and the relevance is clear when the Authors suggest to think about their influence for identifying a more realistic production costs. But , as well in this case, the provision of MAS for the advertising area is usually not clearly taken into consideration, because was not the aim of the Creators. Their intention was to place in light some limits of traditional expense accounting systems driven by changes of market situations.