The Marketing Accountability Standards Board (MASB), authorized by the Marketing Accountability Foundation ,  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. 
Establishment of the Board (ie, MASB) was recommended by the Boardroom Project (2004-2007)  in response to growing demand for marketing accountability. 
The Boardroom Project found that it has been relegated to the “default” category because it lacks metrics. While issues surrounding metrics and accountability have not been ignored, they have been narrowly focused, lacked integration, and have been predictably linked to financial return. The Boardroom Project considers that measurement is essential for efficient and effective functioning of a marketing-driven business because of the criteria for the allocation of resources and the assessment of a credible, valid, transparent, and understandable information. 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 APPROBATION the need for an industry-level authority to suit les standards and Ensure Their continuing relevancy.  They consider that the development of the profession and the improvement of the effectiveness and efficiency of marketing. board-level strategic investment.
The mission of MASB is to “Establish marketing measurement and accountability standards across the world for the purpose of improving the performance of financial services and the marketplace.” 
MASB sets standards and processes for assessing marketing measurement to ensure credibility, validity, transparency, and understanding. The Board does not endorse specific measures. Rather, it documents how to measure up against the Marketing Metric Audit Protocol (MMAP) . The intention is that the market will select specific measures based on these evaluations. The Board’s Dynamic Marketing Metrics Catalog is intended for the primary vehicle for documentation and publication.
The Board also intends to make specific provisions for MMAP for specific marketing activities, such as TV, on-line advertising, or other specialized activities and areas. The Board also investigates the practices of the development and management of the problem, and determines the causality of the process. 
The work of the MASB is conducted on a project basis, including the overall categories of standards, research, and concepts. Selection of priorities is based on pervasiveness of the issue, alternative solutions, technical feasibility, and resources, as well as practical consequences, convergence possibilities, and cooperative opportunities. Projects on the agenda were recommended by its charter members, with feedback from C-Level interviews.   (See these links for an up-to-date list of projects: completed , underway , and ready for industry feedback .)
Marketing Metric Audit Protocol (MMAP)
The Marketing Metric Audit Protocol (MMAP) is a formal process for connecting marketing activities to the financial performance of the firm. 
The process involves the conceptual linking of marketing activities to intermediate marketing outcomes of business metrics to cash flow drivers of business, and the idealization of an ideal metric. Cash flow to both business and business, including marketing, should be causally linked through the validation of intermediate marketing measures; the process of validating the intermediate outcome measures against short-term and long-term cash flow drivers is necessary to forecast and improve the return. 
MMAP Metric Profiles
MMAP Metric Profiles is a catalog of marketing metrics documenting the reliability , validity , range of use, sensitivity, and sensitivity of financial reporting. This is intended to remedy a situation where most of the information is available.
The Metrics Catalog is provided on the MASB website and its offerings are profiled according to MMAP. 
Marketing Accountability Foundation
The Marketing Accountability Foundation (MAF)  is the independent, private sector, self-governing organization That Oversees the activities of the Board. It provides oversight, administration and funding for its standards-setting Board (MASB) and its Advisory Council (MAC) and selects the MASB Directors and MAC Advisors. It is authorized by its constituency to establish and improve marketing measurement and accountability standards, and to protect the independence and integrity of the standards-setting process. The Foundation is incorporated exclusively for charitable, educational, scientific, and literary purposes within the meaning of Section 501 (c) (3) of the Internal Revenue Code. Sources of funding include membership dues, projects, workshops, technical services, publications, and training, advisory and auditing services.
Membership is organization-based, and open to marketers, business schools, measurement and software providers, media providers, media and advertising agencies, industry associations, and independent consultants.  
- ^ Jump up to:a b MASB. Marketing Accountability Foundation (MAF) . [cited 8 December 2010]
- ^ Jump up to:a b c MASB Mission . Archived 2011-01-08 at the Wayback Machine . [cited 8 December 2010]
- Jump up^ The Boardroom Project . Archived2011-01-08 at theWayback Machine[cited 8 December 2010]
- Jump up^ Gregory, James. “In Search of Brand Accountability.” Branding Strategy Insider. 9 July 2010. [cited 19 January 2011]
- ^ Jump up to:a b c Neff, Jack. “Mass of Metrics May Mean Marketers Know Less.” Advertising Age. September 20, 2010. [cited 19 January 2011]
- Jump up^ Plummer and Blair. “C-Level Views on Marketing ROI.” July 2008. [cited 8 June 2012]
- Jump up^ MASB. MASB Projects . [cited 8 December 2010]
- ^ Jump up to:a b MASB. MMAP . [cited 8 December 2010]
- Jump up^ MASB. MASB Founding and Charter Members. [cited 8 June 2012]