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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.
SCIMA record nr: 115455
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