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  • Brand value accounting: an international comparison of perceived managerial implications

    Author(s)
    S. Cravens, Karen
    Guilding, Christopher
    Griffith University Author(s)
    Guilding, Christopher J.
    Year published
    2001
    Metadata
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    Abstract
    Data concerned with the managerial implications of brand value accounting were collected from accountants and marketing managers working in strongly branded companies in New Zealand (N.Z.), the United Kingdom (U.K.) and the United States (U.S.). Since the external reporting climate in the U.S. prohibits the inclusion of brand value as a separate asset in the published balance sheet, it was anticipated that U.S. managers would be the least positively disposed to the potential of beneficial managerial implications deriving from brand valuation. Contrary to this expectation, managers in the U.K are the least positively disposed ...
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    Data concerned with the managerial implications of brand value accounting were collected from accountants and marketing managers working in strongly branded companies in New Zealand (N.Z.), the United Kingdom (U.K.) and the United States (U.S.). Since the external reporting climate in the U.S. prohibits the inclusion of brand value as a separate asset in the published balance sheet, it was anticipated that U.S. managers would be the least positively disposed to the potential of beneficial managerial implications deriving from brand valuation. Contrary to this expectation, managers in the U.K are the least positively disposed to potential managerial implications associated with brand value accounting. This result is particularly interesting as brand value accounting has commanded considerable attention from the U.K. accounting profession since the late 1980s when several large U.K. companies elected to capitalize brand values in their external financial statements. In addition to the international differences noted, the degree of commonality of findings across the three countries is also noteworthy. The data reported provide strong support for the view that there is considerable potential for positive managerial implications from brand value accounting.
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    Journal Title
    Journal of International Accounting, Auditing & Taxation
    Volume
    10
    DOI
    https://doi.org/10.1016/S1061-9518(01)00044-1
    Subject
    Accounting, Auditing and Accountability
    Other Commerce, Management, Tourism and Services
    Publication URI
    http://hdl.handle.net/10072/3863
    Collection
    • Journal articles

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