Abstract
Purpose – The purpose of this paper is to identify brand management accounting as a further approach to accounting for brands and to suggest a number of possible measurement metrics it might incorporate.Design/methodology/approach – The paper is discursive in nature, developing a critique of existing approaches to accounting for brands before considering a number of attributes of a new approach.Findings – The growing importance of brands as a key source of competitive advantage has been among the most visible changes in many business organisations in recent years. Effective strategic brand management, therefore, poses a major challenge to both accountants and their marketing colleagues. To date, the history of accounting for brands has largely been concerned with the derivation of brand valuations suitable for financial accounting and reporting purposes. Although the merits of a management accounting perspective on brands have been recognised for some time, recent studies indicate that to date it has fail...
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