Communicative Action and the Accounting/Marketing Interface in Industry

Abstract

Previous studies have investigated the accounting/marketing interface in industry and found the existence of cultural differences and a knowledge gap between the two groups of professionals. This paper contributes to this ongoing debate by focusing on the two groups at a broad professional level, an approach ignored in prior studies. Consistent with previous research, this paper relies on a survey methodology to investigate the existence/non-existence of cultural differences and a knowledge gap between accounting and marketing professionals working in industry. Responses from the members of the Australian Society of Certified Public Accountants and the Australian Marketing Institute support our hypotheses of the existence of cultural differences and a knowledge gap at the accounting/marketing interface in industry. Our interpretation of the results using Habermas's Theory of Communicative Action raises several issues concerning the need for accounting and marketing personnel to develop an understanding, co-ordination, and socialisation in today's integrated business environment.