This paper examines the role of consensus in the reproduction of dominant interests. Consensus building is often considered a central value for rational decision making and management. However, more than a democratic confrontation of vantage points, the quest for consensus constitutes a way to...

If marketing researchers were interested for a long time in the concept of brand, recently, it interests also numerous researches in finance. This article aims at defining the concept of brand according to the marketing approach (Customer-based brand equity) as well as according to the...

Le groupe Unilever est le n° 2 mondial de la vente de produits de consommation courante, derrière Procter & Gamble. Il détient un grand nombre de marques leaders dans les secteurs de l’agroalimentaire, des cosmétiques et des produits d’entretien. Le cas insiste sur la nature...

This article examines the role of accounting in the manufacture of consensus. Consensus building is often considered a central value for rational decision-making and management. However, more than a democratic confrontation of vantage points, the quest for consensus is a way to discourage...

Les marques sont incontournables leur valeur financière est de plus en plus reconnue. Parallèlement, l'introduction des normes IFRS est venue renforcer l'intérêt porté sur les marques en encourageant les entreprises à comptabiliser les marques de façon distincte de l'écart d'acquisition....