COMPETITOR ACCOUNTING: THEORETICAL BASIS, EMPIRICAL EVIDENCE AND APPLICATION PROSPECTS

Abstract

Competitor accounting is an emerging field in strategic management accounting, focusing on analyzing
competitors’ financial and non-financial data to improve positioning and strategic decision-making  capabilities. This paper synthesizes the theoretical foundation, empirical evidence, and discusses the application of competitor accounting, while assessing current limitations and suggesting future research directions. The paper aims to clarify the value of competitor accounting in the context of global competition and digital transformation trends .