Economics at your fingertips  

Marketing accounts

Neil Thomas Bendle and Wang, Xin (Shane)

International Journal of Research in Marketing, 2017, vol. 34, issue 3, 604-621

Abstract: Marketing actions frequently create long-term value yet this is often not recorded in financial accounts. The same records are typically used for internal reporting limiting both recognition of the value created by marketing, and accountability for the misuse of market-based assets. Creating comprehensive “marketing accounts” can mitigate the problems caused by financial accounting's omission of market-based assets. We explain current accounting practice, outline the idea of marketing accounts, and contrast this with current accounting practice.

Keywords: Marketing accountability; Management accounting; Financial accounting; Market-based assets; Internal reporting (search for similar items in EconPapers)
Date: 2017
References: View references in EconPapers View complete reference list from CitEc
Citations Track citations by RSS feed

Downloads: (external link)
Full text for ScienceDirect subscribers only

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link:

Access Statistics for this article

International Journal of Research in Marketing is currently edited by Roland Rust

More articles in International Journal of Research in Marketing from Elsevier
Bibliographic data for series maintained by Dana Niculescu ().

Page updated 2018-04-28
Handle: RePEc:eee:ijrema:v:34:y:2017:i:3:p:604-621