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Marketing Accountability Standards Board : ウィキペディア英語版 | Marketing Accountability Standards Board
The Marketing Accountability Standards Board (MASB), authorized by the Marketing Accountability Foundation,〔MASB. (''Marketing Accountability Foundation (MAF)''. ) (8 December 2010 )〕 is an independent, private sector, self-governing group of academics and practitioners that establishes marketing measurement and accountability standards intended for continuous improvement in financial performance, and for the guidance and education of users of performance and financial information.〔(''MASB Mission''. ) (8 December 2010 )〕 == History == Establishment of the Board (i.e., MASB) was recommended by The Boardroom Project (2004–2007)〔(''The Boardroom Project''. )(8 December 2010 )〕 in response to growing demand for marketing accountability.〔Gregory, James. ("In Search of Brand Accountability." ) ''Branding Strategy Insider.'' 9 July 2010. (19 January 2011 )〕 The Boardroom Project found that marketing has been relegated to the “default” category (control costs) because it lacks metrics that reliably tie activities and costs to financial return. While issues surrounding metrics and accountability were not being ignored, practices were too narrowly focused, lacked integration, and were not predictably tied to financial return. The Boardroom Project considered that measurement standards are essential for efficient and effective functioning of a marketing-driven business because decisions about allocation of resources and assessment of results rely on credible, valid, transparent, and understandable information, and that consistent standards across industries and domains, developed by a transparent process, will be necessary to improve the situation. As was true for manufacturing and product quality with the ISO and ANSI standards, and for accounting & financial reporting with the FASB & IASB, The Boardroom Project identified the need for an industry-level authority to establish standards and ensure their continuing relevancy.〔Neff, Jack. ("Mass of Metrics May Mean Marketers Know Less." ) ''Advertising Age.'' 20 September 2010. (19 January 2011 )〕 They considered that the development of generally accepted common standards for measurement and measurement processes would enhance the credibility of the marketing profession, improve the effectiveness and efficiency of marketing activities, guide continuous improvement, and enable marketing to move from discretionary business expense to board-level strategic investment.
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