Keywords: Competitor accounting
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Journal Articles

Do innovation attributes really drive the diffusion of management accounting innovations? Examination of factors determining usage intensity of strategic management accounting

Babajide Oyewo
Journal: Journal of Applied Accounting Research
Journal of Applied Accounting Research (2021) 22 (3): 507–538.
https://doi.org/10.1108/JAAR-07-2020-0142
Published: 05 February 2021
... Competitor accounting 1 Competitor cost assessment The provision of regularly scheduled updated estimates of a competitor's unit cost 2 Competitive position monitoring The analysis of competitor positions within the industry by assessing and monitoring trends in competitor sales, market share, volume...
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