Author(s): Adam Adams, Hala Almahmoud
The Marketing-Accounting Interface is a critical, though often overlooked, site where organizational legitimacy, financial integrity, and strategic viability intersect. The colonization of communicative structures by system imperatives not only distorts internal coordination but also heightens regulatory vulnerabilities. Embedding Habermasian communicative infrastructures within MAI practices is essential — both for compliance resilience and for sustainable organizational success. The empirical findings presented in this study highlight the profound challenges that arise when communication between marketing and accounting functions is distorted, fragmented, or colonized by instrumental logics. Miscommunication, perceptual divergence, and power asymmetries within the MAI generate not only internal inefficiencies but also serious legal and regulatory vulnerabilities. Habermas' theory of communicative action is adopted as a conceptual lens for understanding legal communication within MAI.