The marketing/accounting synergy: a final word but certainly not the last word

In this closing essay we take the opportunity to briefly recount our understanding of the history of work at the marketing/accounting interface, and equally briefly to review its current state as evidenced by the various contributions to this collection. While agreeing the importance of focusing increased attention on the customer, the accounting perspective that promises to be of greatest utility in this process is that of managerial accounting. The prospects for any breakthrough via the continued employment of a predominantly financial accounting and reporting emphasis are argued to be limited, whilst the current vogue for its near neighbour, a finance emphasis, seems to us to be in fundamental contradiction of what characterises customers.