Integrated Traditional and Digital Marketing Communication and Its Impact on Consumer-Based Brand Equity: An Empirical Study with Accounting Implications for Intangible Asset Recognition

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Published: 2026-03-30
DOI: https://doi.org/10.69980/bevsd146
Keywords:
Integrated Marketing Communication, Consumer-Based Brand Equity, Brand Awareness, Brand Image, Intangible Assets

Main Article Content

Aarti
PhD Scholar, Jaipur National University, 302017
Shilpi Bagga
Professor, Jaipur National University, 302017

Abstract

The research investigates how combining traditional and digital marketing communications affects consumer-based brand equity (CBBE), emphasizing the mediating effects of brand awareness (BA) and brand image (BI). The study examines the role of coordinated communication strategies in creating brand value amid growing digitalization and competitive market dynamics. Data were gathered from 350 apparel consumers through a structured questionnaire, utilizing a quantitative, cross-sectional research design. Structural Equation Modelling (SEM) was employed to analyze the data and evaluate direct and mediating relationships among the constructs. The results show that both traditional and digital marketing communications significantly impact brand awareness and brand image, with the effect of digital communication being relatively stronger. Moreover, brand awareness has a beneficial effect on both brand image and consumer-based brand equity, with the former exerting a strong direct influence on the latter. The mediation analysis shows that BA and BI serve as partial mediators in the connection between marketing communication and brand equity. This research adds to the existing literature by offering empirical proof of how well integrated marketing communication (IMC) works, while also broadening its significance for accounting by viewing CBBE as a sign of the generation of intangible value. The results emphasize the necessity of gaining a better understanding of and incorporating marketing-driven value within accounting frameworks.

Article Details

Issue

Vol. 22 No. 3 (2026): The Journal of Theoretical Accounting Research

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Articles
Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite

Integrated Traditional and Digital Marketing Communication and Its Impact on Consumer-Based Brand Equity: An Empirical Study with Accounting Implications for Intangible Asset Recognition. (2026). The Journal of Theoretical Accounting Research, 22(3), 54-62. https://doi.org/10.69980/bevsd146

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