Usually under reputation (fr. reputation lat. ge-putatio thinking, reflection) is understood as the general opinion that has been formed about the merits or disadvantages of someone or something, the public assessment of a particular person, his reputation [1, p.19]. However, from the point of view of etymology, there is no single understanding of the category "business reputation". In fact, we are talking about three main approaches.
The most common socio-cultural approach to understanding the essence of reputation as the "glory" of a person or company, good (deserved, high, impeccable, spotless, exceptional, crystal, etc.) and bad, public opinion about someone that has developed on the basis of his qualities.
Within the framework of legal etymology, business reputation is considered as an assessment of the professional qualities of a particular person. It is the evaluative approach that is embedded in the philosophical understanding of someone's reputation.
Economic dictionaries and reference literature often define reputation even more narrowly, in the traditions of economic or even accounting. For example, it is considered that business reputation is any excess of the actual costs of acquiring specific assets and liabilities over their real value at the date of the transaction, the difference between the purchase price of an organization (as an acquired property complex as a whole) and the accounting value of its property [2, p.167].
At the same time, it is sometimes more widely assumed that business reputation is also an assessment of a firm by its subcontractors, contractors, consumers, which, as a rule, but not always, is measured only by qualitative, but not quantitative indicators. We are also talking about "using reputation"; it is possible to "discredit" it.
Apparently, it is still necessary to take the economic approach in its broad sense as the initial basis of the study. An analysis of research on this topic shows that, in principle, economic theory most often connects the business reputation of a legal entity with competition.
Based on the results of our own analysis of author's publications, we believe that scientists not only include reputation in the scope of the concept of "goodwill" in all cases, but also consider the high professionalism of the management team, strong ties with clients and counterparties, good business relations with administrative authorities (administrative resource), trademarks and brands as usual "accompanying" properties, which allows modeling a "broad" understanding of business reputation.
In any case, with any understanding of the essence of "goodwill", we are talking about some well-deserved advantages of one participant in civil turnover over others.
List of sources used:
1. Maksurov A. A. Coordination legal technologies in the countries of Europe. M., Infra-M, 2019. - 456 p.
2. Economic Dictionary. M., 2020 - 288 p.
|