PAZARLAMA VE MUHASEBE İLİŞKİSİNDE FİNANSAL METRİKLER

İşletmelerin yapmış olduğu faaliyetlerin etkililik ve verimliliğini ölçebilmek adına performans ölçümleri yapılması günümüzde göz ardı edilemeyecek bir unsurdur. İşletmelerin faaliyetlerinin devam edilmesinde büyük paya sahip pazarlama faaliyetlerinin performansının ölçülebilmesi içinde finansal araçlara ihtiyaç duyulmaktadır. Pazarlama faaliyetlerinin performansın ölçülmesi ve muhasebe ilişkisini açıklamak için metrikler kullanılmaktadır. Bu açıdan çalışmada pazarlama metrikleri, bu metriklere karşılık gelen finansal metrikler ve pazarlama ve muhasebe arasındaki ilişki teorik olarak ele alınmaktadır.

___

  • Ambler, T. (2000). “Marketing Metrics”, Business Strategy Review, 11(2), 59-66.
  • Ambler, T.ve Kokkinaki, F., ve Puntoni, S. (2004). Assessing marketing performance: Reasons for metric selection. Journal of Marketing Management, 20(3/4), 475−498.
  • Barwise, P.ve Higson, C.ve Likierman, A., ve Marsh, P. (1989). Accounting for brands. London: The London Business School and the Institute of Chartered Accountants in England and Wales.
  • Cadez, S., Guilding, C. (2008). An exploratory investigation of an integrated contingency model of strategic management accounting. Accounting, Organizations and Society 33,836–863.
  • Ceran, Y., ve İnal, M.E. (2004). Maliyet bilgileri temeline dayalı pazarlama kararları için pazarlama muhasebesi. Erciyes University IIBF Journal, 22, 63-83.
  • Collier, P.M. (2006.) Accounting for managers, 2 ed., John Willey ve Sons.Fraser, Cynthia ve Hite, Robert E. (1988). An adaptive utility approach for ımproved use of marketing models. Journal of Marketing, Vol.52, No.4, pp.96-103
  • Guilding, C.ve Kennedy, D.J.ve McManus, L. (2001). Extending the boundaries of customer accounting: applications in the hotel industry. Journal of Hospitality and Tourism Research 25, 173–194.
  • Ittner, C. D., ve Larcker, D. F. (1998). Innovations in performance measurement: Trends and research implications. Journal of Management Accounting Research, 10, 205−238.
  • Kale, S. (2004). CRM failure and the seven deadly sins. Marketing Management, 13(5), 42−50.
  • Kaplan, R. S., ve Norton, D. P. (1992). The balanced scorecard—measures that drive performance.Harvard Business Review, 70(1), 71−79.
  • Laverty, K. J. (1996). Economic “short-termism” the debate, the unresolved issues, and the implications for management practice and research. Academy of Management Review, 21(3), 825−860.
  • Mather, P. R., ve Peasnell, K. V. (1991). An examination of the economic circumstances surrounding decisions to capitalize brands. British Journal of Management, 2, 151- 164.
  • McManus, L. (2013). Customer accounting and marketing performance measures in the hotel industry: Evidence from Australia. International Journal of Hospitality Management, 33, 140- 152.
  • Mintz, O., ve Currim, I.S. (2013). What drives managerial use of marketing and financial metrics and does metric use affect performance of marketing-mix activities? Journal of Marketing, 77(2), 17-40.
  • Phillips, P., Halliday, S. V. (2008). Marketing/accounting synergy: a discussion of its potential and evidence in e-business planning. Journal of Marketing Management, 24(7-8), 751-770.
  • Rust, R. T., Zeithaml, V. A., ve Lemon, K. N. (2004). Customer-centered brand management. Harvard Business Review, 82(9), 110−118.
  • Sawhney, M., ve Zabin, J. (2002). Managing and measuring relational equity in the network economy. Journal of the Academy of Marketing Science, 30(4), 313−332.
  • Schultz, D. E., ve Gronstedt, A. (1997). Making Marcom an investment. Marketing Management, 6(3), 40−48.
  • Shaw, R., White, C. (1999). Improving marketing accountability through better management of the market research process. Journal of Marketing Management, 15(8), 857-880.
  • Stewart, D.W. (2009). Marketing accountability: linking marketing actions to financial results.Journal of Business Research, 62(6), 636-643