Brand Valuation: A Model and Empirical Study of Organisational Implications

This paper presents a model concerned with the organisational and behavioural 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 conducted with senior management in strongly-branded companies it was found that beneficial managerial implications are expected to result from a brand valuation. Interviewees saw these implications as primarily strategically, rather than operationally, orientated. This view was provided with some support by the survey data. Evidence is also provided that marketing directors perceive greater benefits arising from brand valuation than do finance directors.