工业工程与管理

Marketing actions frequently result in long-term value, but financial accounts frequently fail to reflect this. Internal reporting typically makes use of the same records, which prevents both marketing's value creation and accountability for misusing market-based assets. Financial accounting's omission of market-based assets can be mitigated by creating comprehensive marketing accounts. We contrast marketing accounts with current accounting practices, outline current accounting practice and explain current accounting practice. Market-based assets are valued by marketing accounts, which use the matching concept of accounting to treat marketing as an investment whenever necessary. Due to their sole purpose of supporting management decision-making rather than investor decision-making, these accounts are feasible within the confines of accounting regulations on the basis of expected value. Marketing accounts are comprehensive and consistent across businesses, but not between them. Finally, their assumptions and models are recorded and approved by the chief marketing officers who in turn control them.

Given the interest in big Data in marketing research, we present a semi-automated text mining-based research literature analysis with the aim of identifying the main trends in this field. In particular, the analysis focuses on five relevant dimensions and terms: Marketing, big data, the countries and continents of authors' affiliation, products and industries 1560 published articles from were examined in total. Big Data publications did not clearly align cutting edge marketing techniques with benefits, indicating that research is bipartite between technological and research domains. Additionally, there were only a few publications with co-authors across continents. Additionally, the findings indicate that big Data applications to marketing research are still in its infancy. As a result, for Big Data to thrive in marketing, more focused efforts toward business must be made. Unstructured data generated by new communication technologies and user editing platforms (e.g., text, images and videos) and structured data generated by organizations traditional databases are both forms of Big Data that are currently prevalent. Customer’s decisions are being significantly influenced by social media platforms like Facebook and twitter, leading businesses and brands to incorporate information from these platforms into their marketing strategies. As a result, Big Data is expanding.