e-journal

Interfunctional cooperation in progressing accounting for brands The case for brand management accounting

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Purpose – The purpose of this paper is to identify brand management accounting as a further
approach to accounting for brands and to suggest a number of possible measurement metrics it might
incorporate.
Design/methodology/approach – The paper is discursive in nature, developing a critique of
existing approaches to accounting for brands before considering a number of attributes of a new
approach.
Findings – The growing importance of brands as a key source of competitive advantage has been
among the most visible changes in many business organisations in recent years. Effective strategic
brand management, therefore, poses a major challenge to both accountants and their marketing
colleagues. To date, the history of accounting for brands has largely been concerned with the
derivation of brand valuations suitable for financial accounting and reporting purposes. Although the
merits of a management accounting perspective on brands have been recognised for some time, recent
studies indicate that to date it has failed to attract much support. New approaches to accounting for
brands are now required. Underpinned by high levels of interfunctional cooperation between
management accounting and marketing management practitioners, brand management accounting
examplifies the more inclusive approach to the task of strategic management increasingly evident
within contemporary organisations.
Originality/value – The paper integrates both existing and new insights informed by the
accounting and marketing literatures in an attempt to promote a further approach to the task of
accounting for brands.

Keywords Brands, Brand management, Accounting, Marketing management

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Ketersediaan

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Informasi Detail

Judul Seri

Journal of Accounting & Organizational Change

No. Panggil

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Penerbit

: Emerald Group., 2006

Deskripsi Fisik

Journal of Accounting & Organizational Change Vol. 2 No. 3, 2006 pp. 229-247

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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