Competitor-focused accounting: an exploratory note

No abstract is available for this paper.

• Publication year

  1999

• Venue

  Accounting Organizations and Society

• Publication date

  1999-10-01

• Fields of study

  Sociology, Business

• Identifiers
  DOI 10.1016/S0361-3682(99)00007-0
• External record

  Open on Semantic Scholar

• Source metadata

  Semantic Scholar

• No claims are published for this paper.

• No concepts are published for this paper.

• Strategic Management Accounting

  1999cited by this paper
• Management control systems and strategy: A critical review☆

  1997cited by this paper
• Reflections on a contingent view of accounting

  1997cited by this paper
• Handbook of cost management

  1995cited by this paper
• AN EMPIRICAL ASSESSMENT OF THE “FIT”BETWEEN STRATEGY AND MANAGEMENT INFORMATION SYSTEM DESIGN

  1994cited by this paper
• Strategic Cost Management

  1993cited by this paper
• Core analysis in strategic performance appraisal

  1993cited by this paper
• Management accounting handbook

  1992cited by this paper
• Strategic Management Accounting

  1992cited by this paper
• Financial Statement Analysis: A Strategic Perspective

  1992cited by this paper
• Organizing competitor analysis systems

  1991influential reference
• BLIND SPOTS IN INDUSTRY AND COMPETITOR ANALYSIS: IMPLICATIONS OF INTERFIRM (MIS)PERCEPTIONS FOR STRATEGIC DECISIONS

  1991cited by this paper
• THE CASE FOR STRATEGIC MANAGEMENT ACCOUNTING: THE ROLE OF ACCOUNTING INFORMATION...

  1990influential reference
• The role of management control systems in creating competitive advantage: New perspectives☆

  1990cited by this paper
• Perceptual and archival measures of Miles and Snow's strategic types: a comprehensive assessment of reliability and validity.

  1990cited by this paper
• Strategy, organization and control: Some possibilities for accounting research☆

  1990influential reference
• Accounting control systems and business strategy: An empirical analysis

  1987cited by this paper
• The Accounting Assessment of Competitive Position

  1986cited by this paper
• Competitive Advantage: Creating and Sustaining Superior Performance

  1985cited by this paper
• Linking control systems to business unit strategy: impact on performance

  1985influential reference
• Some tests of the effectiveness and functional attributes of Miles and Snow's strategic types.

  1983cited by this paper
• Strategic Management Accounting for Pricing: A Case Example

  1982cited by this paper
• The contingency theory of management accounting: Achievement and prognosis

  1980cited by this paper
• Strategy, Distinctive Competence, and Organizational Performance.

  1980cited by this paper
• Competitive Strategy: Techniques for Analyzing Industries and Competitors

  1980cited by this paper
• Organizational strategy, structure, and process.

  1978cited by this paper
• BUDGETARY CONTROL AND ORGANIZATION STRUCTURE

  1975cited by this paper
• The Effect of Different Types of Competition on the Use of Management Controls

  1972cited by this paper

• The peer effect of cost stickiness: evidence from China

  2025influential citation
• Strategic Management Accounting Usage in the Sri Lankan Service Sector

  2025cites this paper
• Factors influence the implementation of lean accounting in mechanical firms

  2025cites this paper
• Spillover Effect of Climate Disaster for Management Forecast

  2024cites this paper
• Environmental management control systems and environmental innovation: Unintended consequences of the EU non-financial reporting directive

  2024cites this paper
• Managerial accounting practices, HR metrics, and firm performance

  2024cites this paper
• Factors affecting the application of strategic management accounting in Vietnamese enterprises

  2024cites this paper
• Impacts of contingency factors on the application of strategic management accounting in Vietnamese manufacturing enterprises

  2023influential citation
• Management Accounting and Strategy – A Review and Reflections on Future Research

  2023cites this paper
• Management Accounting and Strategy --A Review and Reflections on Further Research

  2023cites this paper
• Strategic management accounting revisited: building on insights from the business model field

  2023cites this paper
• The determinants of a firm’s strategic orientation and its implication on performance: A study on Indonesia state owned enterprises

  2023cites this paper
• Contextual Factors as Determinants of Management Accounting Practices Adoption and its Impact on the Performance of Egyptian Firms

  2023cites this paper
• The Relationship between Management Accounting, Strategic Management Accounting and Strategic Cost Management

  2021cites this paper
• THE ROLE OF ACCOUNTING INFORMATION IN DECISION-MAKING AND ECONOMIC PERFORMANCE: THE PORTUGUESE ACCOUNTANTS’ PERSPECTIVE

  2021cites this paper
• Value relevance of peer-based benchmarking of discretionary expenses and business strategy

  2021cites this paper
• Developing a Framework to Study the Impact of Contingent Factors on Business Performance Using Strategic Cost Management

  2021cites this paper
• Elements of strategic cost management: exploring relationship with strategic options

  2020influential citation
• Elementos de Gestão Estratégica de Custos: Explorando Relações com as Opções Estratégicas

  2020cites this paper
• Financial statement comparability and corporate investment efficiency

  2020cites this paper
• The Scenario of Applying Techniques of Strategic Management Accounting at Manufacturing and Processing Enterprises in Hanoi, Vietnam

  2020cites this paper
• The Role of Strategic Management Accounting on Heterogeneity of Human Capital, Information Technology Capabilities and Value Creation

  2020cites this paper
• Using Strategic Management Accounting Practices to Measure and Manage Intellectual Capital

  2020cites this paper
• Strategic management accounting practices: a literature review and opportunity for future research

  2020cites this paper
• COMPETITOR COST ASSESSMENT AND PROFITABILITY OF QUOTED NIGERIAN MANUFACTURING FIRMS: A CRITICAL REGRESSION

  2020cites this paper
• The Relationship between Cost System Functionality, Management Accounting Practices, and Hospital Performance

  2020cites this paper
• Competitor Monitoring and Revenue Performance: Evidence from the Hospitality Industry

  2019cites this paper
• Peer Effect in Firms’ Financial Decision Making: Evidence from Corporate Capital Structure

  2019influential citation
• A systematic literature review on competitor analysis: status quo and start-up specifics

  2019cites this paper
• Configuring the Performance Measurement Systems of Small Medium Enterprises from the Life Cycle Perspective

  2019cites this paper
• Accounting for strategic management, strategising and power structures in the Jordanian higher education sector

  2019cites this paper
• The emergence of management controls in an entrepreneurial company

  2019cites this paper
• Do Firms Imitate: The Moderating Role of Ownership Concentration in Relation Between Peer Effect and Corporate Financial Policies

  2019influential citation
• Are inflated domestic credit ratings relative to global ratings associated with peer firms’ investment decisions? Evidence from Korea

  2019cites this paper
• Corporate Governance on Strategic Management Accounting , Innovation Research Interchange Sustainability Maturity Model and Its Impact on Organizational Culture

  2019cites this paper
• Strategic Management Accounting Systems and Company Development Strategy

  2019cites this paper
• Managerial perceptions of cost-system obsolescence and factors that might affect it

  2019cites this paper
• A systematic literature review on competitor analysis: status quo and start-up specifics

  2019cites this paper
• Application of Competitor Focused Accounting (CFA) Method as Competitive Advantages in Foods and Baking Enterprises in Kano, Jigawa and Bauchi States of Nigeria

  2019influential citation
• Financial misreporting and peer firms' operational efficiency

  2019cites this paper
• Competitors’ cost analysis: a study with companies of the Brazilian sugarcane industry

  2018influential citation
• Linking strategic management accounting and quality management systems

  2018cites this paper
• Do food and beverage cost-control measures increase hotel performance? A case study in Istanbul, Turkey

  2018cites this paper
• Constructs in Survey-Based Management Accounting and Control Research: An Inventory from 1996 to 2015

  2018cites this paper
• Theorizing and testing bidirectional effects: The relationship between strategy formation and involvement of controllers

  2017cites this paper
• The roles of risk management culture and management control systems in the relationship between leadership and organizational performance: a study of the Australian school sector

  2017cites this paper
• Strategic Priorities of Malaysian Hotels: The Role of Management Control Bureaucracy

  2017cites this paper
• From Costing to Cost Management: How Cost Management Became a Strategic Imperative

  2017cites this paper
• Effect of corporate governance characteristics on strategic management accounting in Thailand

  2017cites this paper
• Contextual Factors Influencing Management Accounting Practices Adopted by Large Manufacturing Companies in Kenya

  2017cites this paper
• Financial Statements’ Disclosure in the Electronic Federal Gazette And Proprietary Concerns

  2017cites this paper
• Developing a Framework for Management Control Systems in Start-ups : How Management Control Systems can be used in fast-growing technology start-ups to support controlled growth

  2017cites this paper
• Custos dos concorrentes: uma análise de empresas do setor têxtil

  2016influential citation
• Do False Financial Statements Distort Peer Firms' Decisions?

  2016cites this paper
• Beximco Pharmaceuticals Limited with compare to Square Pharmaceuticals Limited : An Application of CORE Analysis Strategic Performance Measurement

  2016cites this paper
• Competitors analysis: opportunities based in research in accounting

  2016cites this paper
• Contribuição da contabilidade na gestão da terceirização de serviços em hospitais

  2016influential citation
• GRADUATE SCHOOL OF BUSINESS ADMINISTRATION

  2016cites this paper
• Research on cost management methods used in new product development and their relationship to strategic priorities and collaborative competences: A systematic literature review and survey of the German manufacturing industry

  2016influential citation
• The Nature and Effectiveness of Sponsorship Performance Measurement Systems

  2016cites this paper
• Just In Time, Value Chain, Total Quality Management, Part Of Technical Strategic Management Accounting

  2016cites this paper
• Management Accounting Practices and Organisational Performance: A Study of Environmental and Organisational Antecedents as Perceived by Finance and Accounting Managers in the Manufacturing Sector in India

  2015cites this paper
• Análise de custos de concorrentes: um estudo com empresas do setor sucroalcooleiro

  2015cites this paper
• Product Market Competition and Earnings Quality: A Non−Linear Relationship

  2015cites this paper
• The Extent to Which the Jordanian Private Industrial Companies Use SMA Techniques

  2015cites this paper
• Practices of Competitor Accounting and its Influence on the Competitive Advantages: An Empirical Study in Jordanian Manufacturing Companies

  2015cites this paper
• ESTRUTURA DE CUSTOS: UM ENFOQUE UTILIZANDO DADOS EM PAINEL COST STRUCTURE: AN APPROACH USING PANEL DATA

  2015cites this paper
• The role of innovation in the evolution of management accounting and its integration into management control

  2015cites this paper
• Custeio Alvo e sua Contribuição para a Implementação das Estratégias de Negócio de uma Subsidiária de Origem Asiática

  2015cites this paper
• Explaining management accounting practices and strategy in Thailand: A selection approach using cluster analysis

  2015cites this paper
• Strategic management accounting in close inter-organisational relationships

  2015cites this paper
• Contingent factors of Strategic Management Accounting

  2015cites this paper
• Leadership, governance and the mitigation of risk: a case study

  2015cites this paper
• A Conceptual Framework for Assessing the Use of Strategic Management Accounting in Small and Medium Enterprises

  2015cites this paper
• STRATEGIC MANAGEMENT ACCOUNTING : DEFINITIONS AND DIMENSIONS

  2015influential citation
• A contingency-based framework of strategic management accounting, sophisticated budgeting and costing techniques in Malaysian small and medium enterprises

  2015cites this paper
• An empirical investigation of strategic management accounting in hotels

  2015cites this paper
• BUSINESS STRATEGY, INTENSITY OF COMPETITION, STRATEGIC ROLE OF ACCOUNTANTS, STRATEGIC MANAGEMENT ACCOUNTING AND FIRM PERFORMANCE

  2014cites this paper
• Economic and competitive environment analysis in the formulation of strategy: a decision-oriented study utilizing self-organizing maps

  2014cites this paper
• Management accounting use and financial performance in public health-care organisations: evidence from the Italian National Health Service.

  2014cites this paper
• Dys)functionality of accounting cost systems in manufacturing companies of Tuzla canton

  2014influential citation
• From effective accounting and reporting to efficient outsourcing

  2014cites this paper
• Strategic management accounting practices in Palestinian companies : application of contingency theory perspective

  2014cites this paper
• Creation of a Time-Driven Activity-Based Costing Model to the Administrative Head Department of Sonae

  2014cites this paper
• Management accounting and value creation

  2014cites this paper
• Adoption of Competitor Focused Accounting Methods in Selected Manufacturing Companies in Nigeria

  2014influential citation
• Implementation, Use and Diagnosis of the Performance Management System

  2014cites this paper
• Performance measurement system design in service operations: Does size matter?

  2014cites this paper
• Strategic Management Accounting and Information Technology Competency on Customer Service Process Performance in Local Government Agencies

  2014cites this paper
• Strategic Management Accounting: State of the art

  2014influential citation
• O perfil das pesquisas sobre Contabilidade Gerencial e Contabilidade de Custos na pós-graduação stricto sensu da FEA-USP a partir de um recorte temporal de 1998 a 2011

  2014cites this paper
• Externalities of Mandatory IFRS Adoption: Evidence from Cross-Border Spillover Effects of Financial Information on Investment Efficiency

  2013cites this paper
• The Evolution Of A Balanced Scorecard

  2013cites this paper
• A suficiência do custeio alvo para decisões de produção: um estudo de caso em uma vinícola do Vale do São Francisco

  2013cites this paper
• Contabilidade, Controlo de Gestão e Gestão nos Hospitais Portugueses: Dicotomia Público versus Privado

  2013cites this paper
• Determinantes para a utilização de práticas de contabilidade gerencial estratégica: um estudo empírico

  2013cites this paper
• Strategic Management Accounting and financial performance in the small and medium sized Italian manufacturing enterprises

  2013cites this paper
• On the convergence of management accounting and financial accounting - the role of information technology in accounting change

  2013cites this paper
• E a Contabilidade Gerencial Estratégica, que fim levou?

  2013cites this paper
• Strategic management accounting practices in hospitals: Empirical evidence on their dissemination under competitive market environments

  2013cites this paper