L?interfaccia Accounting-Marketing. Il ruolo del controller e dei sistemi informativi nella Customer Profitability Analysis

Luca Ianni, Armando Della Porta and Fabrizio Barbarossa

MANAGEMENT CONTROL, 2022, vol. 2022/2, issue 2, 165-190

Abstract: This study objective is to improve our understanding of the accounting-marketing interface scientific debate. The objective is achieved by adding empirical evidence within literature, and by presenting and discussing a case study, based on semi-structured interviews. The case concerns an Italian company operating in the field of chemical specialties for domestic and maintenance use. Following the intensification of digital competition, the company had decided to enter the digital arena by creating an e-commerce site but with unsatisfactory results. Accordingly, digital marketing strategies needed to be rethought. To this end, case study shows that the controller activating a dialogue between marketing and accounting, along with an integrated customer-oriented information system (Customer Data Platform) has fostered the customer protability analysis (CPA) implementation. At the same time, the above-mentioned conditions may lead to reorientation of the marketing function toward a much more financial focused customer approach. Lastly, the study tries to demonstrate how this positive interface may contribute to transforming the controller into a business partner or a hybrid accountant.

Date: 2022
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