Competitor-focussed Accounting: An Exploratory Note
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Abstract
The results of a survey appraising the frequency and perceived helpfulness of competitor-focused accounting (CFA) practices are reported. Given the limited attention afforded the subject in the management accounting literature, CFA usage has been found to be higher than what might have been reasonably anticipated. Three factors have been found to play statistically significant contingent roles in connection with CFA usage and perceived helpfulness: company size, competitive strategy and strategic mission. Little evidence of any systematic relationship between industry type and CFA has been found.
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Accounting, Organizations and Society
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24
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© 1999 Elsevier Ltd. This is the author-manuscript version of this paper. Reproduced in accordance with the copyright policy of the publisher. Please refer to the journal's website for access to the definitive, published version.
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Accounting, Auditing and Accountability