The recognition and measurement of brand assets: an exploration of the accounting/marketing interface

El-Tawy, N; Tollington, Tony

doi:10.1362/026725708x345489

Cited by 13 publications

(6 citation statements)

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“…Brands are no more "unique" than various other intangible assets and although they are often treated differently from tangible assets they, in fact, possess characteristics that allow them to be managed similar to other tangible and intangible assets (El-Tawy and Tollington, 2008). It is, therefore, important to define brand equity, to identify its constituent dimensions and to assess the suitability of various conceptualizations and measurements in multi-country environments.…”

Section: Introductionmentioning

confidence: 99%

Consumer-based brand equity measurement: lessons learned from an international study

Christodoulides

Cadogan

Veloutsou

2015

International Marketing Review

145

162

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. He researches issues in marketing strategy, international marketing and sales, and has published in a wide range of outlets on these topics, including in the Journal of the Academy Consumer-Based Brand Equity Measurement: Lessons Learned from an International StudyAbstract Purpose -The paper examines the performance of Aaker's dominant conceptualization of consumer-based brand equity (brand awareness, brand associations, perceived quality and brand loyalty) in a multi-national and multi sector European context and highlights important lessons vis-à-vis the measurement of brand assets across countries.Design/methodology/approach -Cross-category data was collected through a survey over a period of two months from a representative sample of consumers in three European countries (n=1829), the UK (n=605), Germany (n=600) and Greece (n=624).Findings -The findings suggest that Aaker's dimensions of consumer-based brand equity cannot be clearly separated. More specifically the dimensions of brand awareness, brand associations and brand loyalty could not be always clearly discriminated in all national contexts.Originality/value -The paper contributes to the limited amount of cross-national research on brand equity by assessing the most widely used conceptualization of consumer-based brand equity. Contrary to previous research, this study has used data from real consumers who evaluated a range of brands across product categories (including goods, services and Internet).

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Section: Introductionmentioning

confidence: 99%

Consumer-based brand equity measurement: lessons learned from an international study

Christodoulides

Cadogan

Veloutsou

2015

International Marketing Review

145

162

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“…In other words, we would argue the case for what is commonly known as ‘separability’ within a representative model. Separability, per El‐Tawy and Tollington (), is defined as when ……”

Section: Summary and Discussion About The Contribution Of The Paper Tmentioning

confidence: 99%

Applying Wand and Weber's Surface and Deep Structure Approaches to Financial Reporting Systems

Tollington

Spinelli

2012

Abacus

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Wand and Weber's fundamental premise is that 'a physical-symbol system has the necessary and sufficient properties to represent real-world meaning'. Their representation of real-world meaning flows from three possible information system models: representational, state-tracking and de-compositional. We address these three types of information system in the context of financial reporting systems and we use purchased goodwill and other intangible assets to selectively critique their characteristics. The principle feature of this critique is the comparison that is made throughout the paper between an economic and an artefactual (physical-symbol) representation of assets, particularly the intangible ones, in the financial reporting domain. Wand and Weber (1990a, p. 61) state that surface structure characteristics manifest the nature of the interface between the information system and its users and organizational environment, whereas deep structure characteristics manifest the meaning of the real-world system that the information system is intended to model.

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“…The asset recognition criteria and supporting normative framework employed here have already been extensively discussed in the marketing domain (El-Tawy and Tollington, 2008). What we see to accomplish here is to apply them to a different context, specifically, that of human assets.…”

Section: Artefact-based Asset Recognition Criteriamentioning

confidence: 99%

“…Second, as will be evident in the next section of the paper, it is relatively easy to critique the definition of asset in all its variations over time, but harder to be constructive in terms of an alternative approach. So, we try to be constructive through the use of artefact-based asset recognition criteria that have already received some exposure in the marketing literature in respect of brand assets (El-Tawy and Tollington, 2008). We use those same criteria here but this time as applied, in general, to the recognition of separable HR outputs, notably, those outputs that sit on the boundary between an asset and an expense.…”

Section: Introductionmentioning

confidence: 99%

Exploring the HRM/accounting interface on human assets

Tollington

El-Tawy

2010

Journal of Human Resource Costing &Amp; Accounting

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Purpose -This paper seeks is to enhance our understanding of intangible recognition by embracing an artefact-based approach. Design/methodology/approach -The paper presents an artefact-based approach to intangible asset recognition, an artefact being a physical and visual representation (typically, documentary) of expended human intellectual and physical creativity. This output orientation (what people create: artefact-based outputs) is compared to an input orientation (the investment inputs in human "assets") using artefact-based asset recognition criteria that have already received some exposure in the marketing literature in respect of brands. Findings -Emphasis is placed on outputs, i.e. what people create, rather than on the more familiar input orientation, which focuses on investments in human assets. When compared to an output orientation, the more familiar input orientation is an unsatisfactory basis on which to recognise human assets. Practical implications -The asset recognition criteria provide a useful checklist by which to delineate an intangible asset from an expense. Originality/value -The criteria have already been applied to brand assets in the marketing domain. It is now being applied for the first time to human assets.

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The recognition and measurement of brand assets: an exploration of the accounting/marketing interface

Cited by 13 publications

References 1 publication

Consumer-based brand equity measurement: lessons learned from an international study

Consumer-based brand equity measurement: lessons learned from an international study

Applying Wand and Weber's Surface and Deep Structure Approaches to Financial Reporting Systems

Exploring the HRM/accounting interface on human assets

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