English   Danish

2018/2019  KAN-CBCMO1008U  Marketing Accounting and Brand Performance

English Title
Marketing Accounting and Brand Performance

Course information

Language English
Course ECTS 7.5 ECTS
Type Mandatory
Level Full Degree Master
Duration One Quarter
Start time of the course Spring
Timetable Course schedule will be posted at calendar.cbs.dk
Study board
Study Board for MSc in Economics and Business Administration
Course coordinator
  • Jonas Munk - Department of Marketing (Marketing)
Main academic disciplines
  • Marketing
  • Economics
Teaching methods
  • Blended learning
Last updated on 20-06-2018

Relevant links

Learning objectives
The aim of this course seeks is to align marketing metrics and financial performance – and provide students with the necessary understanding of the chain of effects of marketing investments leading to financial performance. Hand in hand, students will gain valuable tools to capture and determine marketing accounting and brand performance – together with an overall framework that align marketing with the organizational bottom-line. Whether working with branding on a strategic, tactical or operational level this course provides an essential toolkit for modern marketers.
  • Understand, reflect upon and apply selected marketing accounting practices
  • Identify and discuss the importance of drivers of brand equity (touchpoints)
  • Identify and discuss practical implications and limitations of various parts of the value chain leading from marketing programs to financial performance
  • Apply the theoretical knowledge on marketing accounting and brand performance to practical cases
  • Follow academic conventions in your written presentation
Marketing Accounting and Brand Performance:
Exam ECTS 7,5
Examination form Home assignment - written product
Individual or group exam Individual exam
Size of written product Max. 15 pages
Assignment type Report
Duration 2 weeks to prepare
Grading scale 7-step scale
Examiner(s) One internal examiner
Exam period Spring
Make-up exam/re-exam
Same examination form as the ordinary exam
Course content and structure

The course enables students to understand the rationale behind a current organizational struggle with the dilemma of how to determine the performance of marketing investments in so to secure the necessary efficiency and effectiveness.

Current marketing accounting is primarily focused on short term metrics of a tactical nature together with an agreed on brand equity as an appropriate denominator of value creation for the organization – ultimately representing the future capitalization of marketing efforts.

Although based on sound and recognized techniques, it has proven difficult for marketers to link brand performance metrics to the financial performance of the organization. A link that if missing affects the justification of marketing investments – and creates a general marginalization of marketing in the organization.

The course will provide students with an understanding of the link between marketing activities and financial performance, together with tangible methods to monitor and manage value – founded in the strategic imperatives of our brand management practices.

The academic outlining of theoretical models and perspectives will be accompaigned by practitioner views of leading organizations.


Aim of the course

The course will enable students to justify their future brand management and marketing efforts – and thereby secure an organizational mandate. Students will gain understanding of creation of brand equity and the underlying drivers – as well as methods and perspectives to track and manage the hierarchy of effects behind organizational value creation.

Description of the teaching methods
The course uses blended learning as it combine online material and lectures with in-class discussions and group work. Blended learning (the mix of online and offline platforms) creates a strong leaning environment for students.
The course consists of online lectures and materials, case discussions, industry expert presentations and online/offline case-based and general discussions. The class intends to be highly interactive both online and offline with a corresponding expectation that students engage in these interactions.
Feedback during the teaching period
In order to boost the students quality of learning the course incorporates a number of feedback forms both teacher to student, student to student as well as reflections on learning.

A key part of the course is to enable students to get needed feedback throughout the course both during classes and reading through the curriculum. During class lectures the teacher will pose questions related to the presentation of theories and concepts as well as make himself available for questions and reflections in breaks and at the end of each class lecture. Outside class lectures the teacher will respond to emails with questions and otherwise be open for telephone calls or meetings.

To further stimulate understanding and gain feedback on curriculum the teacher will pose a multiple choice quiz for each lecture with immediate feedback (not part of the exam) - providing the student a possibility to learn from their mistakes and misunderstandings. This will also enable the student to assess his or her current academic progress of the course.

Throughout the course students will be given assignments which will be presented in the following lecture providing an opportunity for students to provide feedback to eachother - facilitated by the teacher.

Student workload
Teaching 30 hours
Preparation 126 hours
Exam 50 hours
Further Information

Blended learning at CBS: http://sf.cbs.dk/teach/blended_online_learning/blended_learning 

Expected literature

Indicative literature (more literature will be announced upon enrollment):

  • Ambler, T. (2000):”Marketing Metrics”, Business Strategy Review, 11(2), p. 59-66.

  • Rust, R., Ambler, T., Carpenter, G., Kumar, V., Srivastava, R. (2004): "Measuring marketing productivity; current knowledge and future directions", Journal of Marketing, 68, 4, p.76-90

  • Grønholdt, Lars, Martensen, Anne (2006): "Key Marketing Performance Measures", The Marketing Review, 6, p.243-252

  • Keller, K.L., Lehmann, D. R. (2003): “How brands create value?”, Marketing Management, American Marketing Association

  • Rajagopal (2008): “Interdependence of Personality Traits and Brand Identity in Measuring Brand Performance”, Measuring Business Excellence, 12, 1, p. 29-38, Q Emerald Group Publishing Limited

  • Vandermerwe, Sandra (1993): “Jumping Into The Customer’s Activity Cycle”, The Columbia Journal of World Business, Elsevier Science Publishing Company Inc.

  • Dhebar, Anirudh (2013): “Toward A Compelling Customer Touchpoint Architecture”, Business Horizons, vol. 53, issue 2, pp. 199-205

  • Edelman, D.C. (2010): “Branding In The Digital Age”, Harvard Business Review

  • Rust, R.T., Lemon, N.L., Zeithaml, V. (2004): "Return on Marketing; using customer equity to focus Marketing Strategy", Journal of Marketing, 68, pp.109-127

  • Hanssens, D., Thorpe, D. Finkbeiner, C. (2008): "Marketing When Customer Equity Matters", Harvard Business Review

  • Lapoint, P. (2005): “Marketing by the Dashboard Light”, Marketing NPV

Last updated on 20-06-2018