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Lookup NU author(s): Professor David McCollum-Oldroyd
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The article examines the formulation of standard accounting practice for brands from the perspective of the vested interests. Although brand accounting remains a minority practice, it is likely to become more prevalent in future, with the advent of a new accounting standard. The move towards brand accounting is explained in terms of the accommodation of the vested interests of managers in the fast moving consumer goods sector, professional brand valuers, the accounting firms that provide auditing and consultancy services to large companies, and the Accounting Standards Board itself.
Author(s): Oldroyd D
Publication type: Article
Publication status: Published
Journal: Journal of Brand Management
ISSN (print): 1350-231X
ISSN (electronic): 1479-1803
Publisher: Palgrave Macmillan Ltd.