Article1992

The politics of brand accounting in the United Kingdom

113 citations0/0 files storedEuropean Accounting Review

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Accounting Theory and Financial Reporting Accounting and Organizational Management Intellectual Capital and Performance Analysis

Abstract

The debate on accounting for brand names in the UK is undoubtedly a significant episode in the recent history of accounting regulation. This essay describes the principal ‘technical’ parameters of the debate and places the question of a credible valuation technology for brands at its centre. A concept of the politics of consensus formation is developed to interpret the strategies adopted by the participants in the debate to contest and assert the authority of valuation expertise. This suggests a more complex view of the UK debate in which apparently technical disagreements about asset recognition cannot be abstracted from social questions of expert authority to determine such issues. The UK brand accounting debate therefore concerns much more than the need to solve an accounting problem. The concept of the branded product provokes a new and contested visibility for marketing bodies of knowledge in relation to financial reporting.

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References

1985Positive Accounting Theory 1987Science in Action 1991Managing Brand Equity 1986Power, Action and Belief. A New Sociology of Knowledge?1988Changing Order: Replication and Induction in Scientific Practice 1987The archeology of accounting systems 1988Financial accounting: In communicating reality, we construct reality 1987Changing order: Replication and induction in scientific practice

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