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L'évaluation des marques, au carrefour des recherches en comptabilité, finance, contrôle de gestion et marketing

Author

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  • Anne-Laure Farjaudon

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

Depuis plusieurs décennies, les investissements immatériels ne cessent d'augmenter tant en volume qu'en valeur. A ce titre, de nombreuses recherches ont été menées dans différents domaines des sciences de gestion : comptabilité, finance, contrôle de gestion et marketing. L'article vise à présenter un panorama des recherches menées dans différents ces différentes disciplines en se focalisant sur un élément immatériel spécifique : la marque. Les marques sont en effet fréquemment considérées comme étant l'un des éléments majeurs en matière d'investissements immatériels, dans la mesure où elles sont sources d'importants revenus économiques futurs. Pour cette raison, les marques font de plus en plus fréquemment l'objet d'une évaluation. L'objectif de cet article est de dresser un état des lieux des différentes recherches menées sur l'évaluation des marques dans différents domaines des sciences de gestion.

Suggested Citation

  • Anne-Laure Farjaudon, 2006. "L'évaluation des marques, au carrefour des recherches en comptabilité, finance, contrôle de gestion et marketing," Post-Print halshs-00548127, HAL.
    • Handle: RePEc:hal:journl:halshs-00548127
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00548127
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