Accountancy Age: There's always a fad. Generally, they're pretty transient and meaningless, like football stickers, Pokémon cards and yo-yos. Sometimes, though, they're a very big deal indeed. Last year, in accountancy, it was mergers and acquisitions, and this year, it is names and brands.
Full story: http://www.accountancyage.com/aa/opinion/2375106/leader-this-year-it-s-all-about-names