TY  - JOUR
AB  - 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.
VL  - 20
IS  - 1
SN  - 0309-0566
DO  - 10.1108/EUM0000000004626
UR  - https://doi.org/10.1108/EUM0000000004626
AU  - Simmonds Kenneth
PY  - 1986
Y1  - 1986/01/01
TI  - The Accounting Assessment of Competitive Position
T2  - European Journal of Marketing
PB  - MCB UP Ltd
SP  - 16
EP  - 31
Y2  - 2024/04/25
ER  -