"Even if they happen to utter the name of Govinda, Kṛṣṇa or Mādhava, they still cannot understand that these names are as good as Govinda, Kṛṣṇa or Mādhava the person. Because they are ultimately impersonalists, their uttering of the personal name has no potency.
Actually they do not believe in Kṛṣṇa but consider all these names to be material vibrations. Not being able to appreciate the holy name of the Lord, they simply utter indirect names like Brahman, ātmā and caitanya."
Srila Prabhupada cc/madhya/17/132