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    Valuing and managing brands: An internal accounting perspective. An empirical investigation of attitudes to internal brand valuation and organisational and behavioural implications associated with the way that the internal brand management accounting system is operated.

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    Guilding.pdf (14.46Mb)
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    Publication date
    2009-11-03T16:04:00Z
    Author
    Guilding, Christopher J.
    Supervisor
    Pike, Richard H.
    Keyword
    Brand valuation
    Intangible assets
    Brands
    Marketing assets
    Brand management
    Management accounting
    Intangible asset accounting
    Budgetary control
    Rights
    Creative Commons License
    The University of Bradford theses are licenced under a Creative Commons Licence.
    Institution
    University of Bradford
    Department
    The Management Centre
    Awarded
    1991
    
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    Abstract
    This thesis is concerned with accounting for the brand management function. Two distinct perspectives are taken: the first derives from aspects of organisational and behavioural accounting research, and the second concerns organisational implications of brand valuation. Both perspectives were initially approached by means of exploratory interviews and a literature review. Hypotheses pertaining to the first perspective were analysed via survey data collected in nine strongly-branded, fast-moving consumer goods (FMCG) companies. Propositions concerned with the implications of brand valuation were developed and used as the basis for measuring attitudes to brand valuation. A questionnaire concerned with brand valuation attitudes was administered to senior-ranking officials in strongly-branded, FMCG companies. The final methodological phase, for both perspectives, involved a case study conducted in a strongly-branded, FMCG company. Significant findings arising from this study include: 1) Managers who see their company as being short-termist, hold more positive attitudes to brand valuation. 2) Marketing-orientated managers are more favourably disposed to brand valuation than accounting-orientated managers. 3) Organisational benefits arising from brand valuation are more strategically, than operationally, orientated. 4) Brand manager budget participation is significantly negatively-related to job-related tension, and positivelyrelated to trust in superior and attitude to reliance on accounting performance measures. 5) Budget participation is more effective in reducing jobrelated tension in situations of high, compared to low, task uncertainty situations. 6) Reliance on a brand manager's accounting performance is positively related to brand manager performance and motivation, and negatively associated with job-related tension.
    URI
    http://hdl.handle.net/10454/3842
    Type
    Thesis
    Qualification name
    PhD
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      Investigating the antecedents of customer brand engagement and consumer-based brand equity in social media

      Algharabat, A.; Rana, Nripendra P.; Alalwan, A.A.; Baabdullah, A.M.; Gupta, A. (2020-03)
      The current research is concerned with identifying and testing the role of three main predictors: consumer involvement, consumer participation, and self-expressive brand on the customer brand engagement (CBE). The customer brand engagement is treated in the current study as multidimensional constructs comprising three main aspects: cognitive processing (CP), affection (AF), and activation (AC). It was also proposed a direct influence for these three aspects of CBE on consumer-based brand equity (CBBE). Using online surveys, we gathered data from fans/followers of mobile phone service providers, via Facebook fan pages in Jordan. The data were analysed using structural equation modelling. Based on structural equation modelling analyses (SEM), it was supported that CBE aspects were largely predicted by the role of consumer involvement (INV), consumer participation (COP), and self-expressive brand (SEB). However, we find that activation impact one dimension of the CBBE dimensions, namely, brand loyalty. Further, we find that brand awareness/associations affect perceived quality but not brand loyalty. To validate the CBE scale, future studies could investigate the impact of the scale using other social media platforms for different brands. The limited amount of empirical research on CBE was the motivation behind this research. In particular, there is no study that has investigated the main predictors of CBE and its consequences over developing context by proposing and testing the association between the antecedents of CBE with the dimensions of CBE, which in turn affect the dimensions of CBBE.
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