Reviewing competitor focused accounting from Strategic Management Accounting perspective

To review competitor focused accounting, you first gain some ideas on the different types of competitor accounting by referring to Guilding, Cravens, and Tayles (2000). Then you need to develop an overall comprehension of the subject of Competitor analysis by referring to Porter (1980; chapter 3). Next, you study a review paper by CIMA (2008) on competitor analysis. My initial cognitive map based on CIMA (2008) as related to strategic management accounting is as follows:

This diagram is intended to indicate how you could do literature review and relate your review effort based on strategic management accounting perspective. I encourage you to develop your own cognitive map based on your own review effort.

Another article from Heimen and Hoffjan (year unknown) is also quite useful as a reference for literature review, especially its Table 1: differences between competitor accounting and competitive intelligence. As you do so, you should refer to Ho(2011) to use the list of SMA evaluation questions to review the article. Another useful article to study is Guilding (1999). You should also take a look at Ward (1993; chapter 5), though it is not an easy document to read.



References

1. CIMA (2008) "Competitor Analysis" Top Gateway Series No. 21, published by CIMA.
2. Guilding, C. (1999) "Competitor-focused accounting: an exploratory note", Accounting, Organization and Society 24, pp. 583-595.
3. Guilding, C., Cravens, K.S. and Tayles, M. (2000) "An international comparison of strategic management accounting practices", Management Accounting Research 11, pp. 113-135.
4. Heinen, K.C. and Hoffjan, A. (year unknown) "About the  strategic relevance of competitor cost assessmentt - an empirical study regarding competitor accounting". (url: http://umanitoba.ca/faculties/management/acctfin/courses/9.110/9110cm/hoffjan.pdf)
5. Porter, M.E. (1980) Competitive Strategy, The Free Press.
6. Ward, K. (1993) Strategic  Management Accounting, Butterworth Heinemann.