Marketing Asset Accounting: Scope and Rationale

Abstract

Seeks to define the scope of marketing asset accounting comparing this with current marketing/accountant structures and rationales. States that the bulk of the literature is concerned primarily with measuring and controlling market costs. Lists, itemizes and discusses costs within marketing, emphasizing that this is only a sample of works, but that it is large enough to ensure good examples. Posits that marketing assets are the most important creation within the sphere of this discussion, and gives in‐depth explanations of problems and importance of this. Discusses a case study of a furniture company and tabulates this for better understanding. Closes by itemizing the rest of the author's works in this themed issue and clarifies each one's importance in the market asset accounting field.

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