Valuing and managing brands: An internal accounting perspective. An empirical investigation of attitudes to internal brand valuation and organisational and behavioural implications associated with the way that the internal brand management accounting system is operated.

Description

This thesis is concerned with accounting for the brand
management function. Two distinct perspectives are taken: the
first derives from aspects of organisational and behavioural
accounting research, and the second concerns organisational
implications of brand valuation.
Both perspectives were initially approached by means of
exploratory interviews and a literature review. Hypotheses
pertaining to the first perspective were analysed via survey
data collected in nine strongly-branded, fast-moving consumer
goods (FMCG) companies.
Propositions concerned with the implications of brand valuation
were developed and used as the basis for measuring attitudes to
brand valuation. A questionnaire concerned with brand valuation
attitudes was administered to senior-ranking officials in
strongly-branded, FMCG companies.
The final methodological phase, for both perspectives, involved
a case study conducted in a strongly-branded, FMCG company.
Significant findings arising from this study include:
1) Managers who see their company as being short-termist,
hold more positive attitudes to brand valuation.
2) Marketing-orientated managers are more favourably
disposed to brand valuation than accounting-orientated managers.
3) Organisational benefits arising from brand valuation are
more strategically, than operationally, orientated.
4) Brand manager budget participation is significantly
negatively-related to job-related tension, and positivelyrelated
to trust in superior and attitude to reliance on
accounting performance measures.
5) Budget participation is more effective in reducing jobrelated
tension in situations of high, compared to low, task
uncertainty situations.
6) Reliance on a brand manager's accounting performance is
positively related to brand manager performance and motivation,
and negatively associated with job-related tension.

Links & Downloads

1. http://hdl.handle.net/10454/3842

Tags

Brand valuation

Intangible assets

Brands

Marketing assets

Brand management

Management accounting

Intangible asset accounting

Budgetary control

Additional Fields

Identifer	oai:union.ndltd.org:BRADFORD/oai:bradscholars.brad.ac.uk:10454/3842
Date	January 1991
Creators	Guilding, Christopher J.
Contributors	Pike, Richard H.
Publisher	University of Bradford, The Management Centre
Source Sets	Bradford Scholars
Language	English
Detected Language	English
Type	Thesis, doctoral, PhD
Rights	<a rel="license" href="http://creativecommons.org/licenses/by-nc-nd/3.0/"><img alt="Creative Commons License" style="border-width:0" src="http://i.creativecommons.org/l/by-nc-nd/3.0/88x31.png" /></a><br />The University of Bradford theses are licenced under a <a rel="license" href="http://creativecommons.org/licenses/by-nc-nd/3.0/">Creative Commons Licence</a>.