Integrating Marketing, HRM, and Accounting Systems for Customer Value Sustainability

Purpose: This study examines how collaborative culture is constructed, practiced, and interpreted across Human Resource Management, Marketing Management, and Accounting Systems to strengthen sustainable customer value. Methodology: Using a qualitative design, this research employs literature meta-synthesis and thematic analysis of recent international studies to identify patterns, mechanisms, and determinants of cross-functional collaboration. Results: Findings reveal that effective collaboration is shaped by the alignment of strategic goals, clarity of communication mechanisms, and transparency of data enabled by accounting systems. The HR function plays a pivotal role in cultivating trust, reinforcing collaborative norms, and fostering adaptive cross-divisional practices. Additionally, the interaction between digital information flows and human judgment emerges as a central driver of collaborative quality. Conclusion: Collaborative culture evolves gradually through reflective processes, social learning, behavioral consistency, and leadership commitment. Sustainable customer value is generated when organizational structures, information technologies, and human capabilities interact continuously to support cross-functional synergy. Limitations: The study relies solely on secondary data and published literature, which limits the ability to capture organization-specific nuances and real-time collaborative behaviors. Contributions: This article offers an integrative framework for understanding cross-functional collaboration dynamics, highlights the strategic role of HRM and accounting systems in enabling synergy, and provides practical insights for organizations seeking to strengthen interdepartmental integration