Practices of Competitor Accounting and its Influence on the Competitive Advantages: An Empirical Study in Jordanian Manufacturing Companies

Practices of Competitor Accounting and its Influence on the Competitive Advantages: An Empirical Study in Jordanian Manufacturing Companies

Sliman Alsoboa

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Mohammad M. Alalaya

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Al-Hussein Bin Talal University

Practices of Competitor Accounting and its Influence on the Competitive Advantages: An Empirical Study in Jordanian Manufacturing Companies

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Abstract

This study aims to investigate the usage of competitor accounting within the field of strategic management accounting (SMA) in the Jordanian manufacturing companies. It also aims to determine the extent to which competitor accounting influences competitive advantage of these companies. A survey on Jordanian manufacturing companies was conducted for data collection. A total of 88 questionnaires were distributed to these companies. Out of this number 62 were returned. The response rate was about 70.5%. Descriptive statistics showed that Jordanian manufacturing companies have good positions of competitive advantages compared to the competitors. One-sample t-test showed that all of competitors accounting techniques were used by Jordanian manufacturing companies. The results of multiple regressions showed that these techniques contribute significantly and explain a high percentage of variation in the competitive advantages of Jordanian manufacturing companies.

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Funding

No external funding was declared for this work.

Conflict of Interest

The authors declare no conflict of interest.

Ethical Approval

No ethics committee approval was required for this article type.

Data Availability

Not applicable for this article.

How to Cite This Article

Sliman Alsoboa. 2015. \u201cPractices of Competitor Accounting and its Influence on the Competitive Advantages: An Empirical Study in Jordanian Manufacturing Companies\u201d. Global Journal of Management and Business Research - D: Accounting & Auditing GJMBR-D Volume 15 (GJMBR Volume 15 Issue D3).

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GJMBR Volume 15 Issue D3

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Journal Specifications

Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

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GJMBR-D Classification JEL Code: M41

Submission ReceivedJune 13, 2015
Peer Review Double Blind
Handling Editor
Accepted June 30, 2015
Published July 15, 2015

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v1.2

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August 25, 2015

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Article Matrices

Total Score: 102

Country: Jordan

Subject: Global Journal of Management and Business Research - D: Accounting & Auditing

Authors: Sliman Alsoboa, Mohammad M. Alalaya (PhD/Dr. count: 0)

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Total Views: 4358

Total Downloads: 2090

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