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The Accounting Assessment of Competitive Position

The Accounting Assessment of Competitive Position Concerns itself with competitive position accounting measurement, stating that it is a much more complex task, however, than devising a standard procedure for measuring competitive position. States that changes in competitive position generally build gradually, ebbing and flowing. Argues that a competitor's sales revenue is perhaps the most important of all competitive indicators and that estimation of this for firms and markets must be prime in developing a strategic management accounting system. Adds that market share provides a link between accounting performance of the single period for which the share is measured and the performance of future periods. Sums up by showing within this article that accounting representation of a firm's competitive position within an industry is possible by using quite basic accounting measurements. Goes on to say there is much development needed to refine methods of accounting for competitors, but the resulting change in the role of accountants will be immense. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png European Journal of Marketing Emerald Publishing

The Accounting Assessment of Competitive Position

European Journal of Marketing , Volume 20 (1): 16 – Jan 1, 1986

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Publisher
Emerald Publishing
Copyright
Copyright © Emerald Group Publishing Limited
ISSN
0309-0566
DOI
10.1108/EUM0000000004626
Publisher site
See Article on Publisher Site

Abstract

Concerns itself with competitive position accounting measurement, stating that it is a much more complex task, however, than devising a standard procedure for measuring competitive position. States that changes in competitive position generally build gradually, ebbing and flowing. Argues that a competitor's sales revenue is perhaps the most important of all competitive indicators and that estimation of this for firms and markets must be prime in developing a strategic management accounting system. Adds that market share provides a link between accounting performance of the single period for which the share is measured and the performance of future periods. Sums up by showing within this article that accounting representation of a firm's competitive position within an industry is possible by using quite basic accounting measurements. Goes on to say there is much development needed to refine methods of accounting for competitors, but the resulting change in the role of accountants will be immense.

Journal

European Journal of MarketingEmerald Publishing

Published: Jan 1, 1986

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