Exploring the differences between accountants and marketers in terms of information sharing

摘要

Purpose - The purpose of this paper is to explore the nature of information sharing, rewards and selected performance measures based on the dyadic relationship between accountants and marketers. Design/methodology/approach - Mail survey administered to senior executives of larger Canadian firms. MANOVA followed by univariate analyses are used to identify significant dimensions. Variables that are important to distinguish between the two groups are identified using logistic regression. Findings - Accountants are more satisfied with the quality of shared information and rate its impact on performance higher than marketers. Marketers view accountants as a more important source of information. Research limitations/implications - Longitudinal studies, in-depth surveys within a single firm and employing respondents at different hierarchical levels would provide important insights and reduce common-method bias. Practical implications - Accountants should recognize marketing as an important source of information since resource complementarity is crucial to collaborative success. Using market-based reward systems and establishing quality as an important goal would have a bigger impact on marketers in enhancing information sharing between the two functions. Originality/value - Contributes to filling the gap regarding the nature of information sharing between marketing and accounting as well as its relationship to market-based rewards and selected performance measures.