Mesurer et définir la valeur des marques : un enjeu dans la concurrence entre groupes professionnels

Management control practices are influenced by different professional groups, their interpretations and power struggles. We study a company whose strategy and daily management rely on non financial stakes, notably upon the concept of “brand”. We show how management accountants introduce a financial measure of "brand", thus proposing a definition inspired by their field of expertise. By imposing financial interpretations of major concepts of other professional groups, accountants extend the field of accounting and consolidate their position.