<![CDATA[Purpose:The rapid advancement of digital technology has transformed how organizations generate and capture business value, particularly through the integration of accounting information and marketing intelligence. This study explores the interaction between digital business accounting and marketing management in creating business value within an increasingly digital business environment.Methodology:Grounded in Dynamic Capability Theory, the study employs an exploratory qualitative approach to examine the processes of sensing, seizing, and reconfiguring through the integration of financial, operational, customer, and market intelligence. Data were collected via semi-structured, in-depth interviews with managers and professionals involved in accounting, finance, marketing, and digital business activities, and were supplemented by relevant organizational documents and practices.Findings:Thematic analysis was used to identify patterns related to digital accounting, marketing management, cross-functional integration, organizational adaptation, and value creation. The findings indicate that digital business accounting has evolved beyond conventional reporting functions into a source of strategic intelligence that supports marketing and managerial decision-making. Meanwhile, marketing management transforms financial and operational insights into value for customers and the market. The integration of accounting and marketing intelligence enables organizations to enhance their capabilities in identifying opportunities, allocating resources, targeting customers, developing products, setting prices, and making marketing investment decisions.Implication:This study offers a disruptive perspective by challenging the traditional functional separation between accounting and marketing, positioning their integration as an organizational mechanism for sensing opportunities, capturing market potential, reconfiguring resources, and creating sustainable business value.]]>
