search query: @author Pike, R. / total: 26
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Author: | Guilding, C. Pike, R. |
Title: | Brand valuation: a model and empirical study of organisational implications |
Journal: | Accounting and Business Research
1994 : SUMMER, VOL. 24:95, p. 241-253 |
Index terms: | MODELS ACCOUNTING BRANDS |
Language: | eng |
Abstract: | This paper presents a model concerned with the organisational and behavioral implications associated with accounting for brand values. A series of propositional statements concerning the internal implications of brand value accounting are formulated and the relative strength of each proposition is analysed using data collected via a mailed survey. In interviews with senior management in strongly-branded companies it was found that beneficial managerial implications are expected to result from a brand valuation. |
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