Dimensions of brand performance: Challenges for marketing management and managerial accountancy |
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Authors: | Colin Egan Christopher Guilding |
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Institution: | 1. Marketing and Strategic Management, Warwick Business School , University of Warwick , Coventry, CV4 7AL, UK;2. Finance and Accounting , The University of Auckland , New Zealand |
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Abstract: | This paper evaluates a range of inherent conflicts characteristic of the marketing/accounting interface. It addresses the problems which accountants face when budgeting expenditures for brand management or when attempting to assess the value of brand equity. Dimensions of brand performance are outlined, as are the management processes underpinning their creation and sustenance. A brand value budgeting perspective is proposed which integrates these processes within a framework linking marketing assets to the generation of cumulative strategic value. |
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