A new model of competitor accounting for the German Mechanical Engineering Sector

Schulte, Stephan (2019) A new model of competitor accounting for the German Mechanical Engineering Sector. DBA thesis, University of Gloucestershire. doi:10.46289/KLVB3407

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The trend of increasing internationalization of business and competition in general and particularly within the German mechanical engineering sector, as one of Germany’s most important industrial sectors, forms the economic background of this project concerning competitor accounting/analysis. This has implications regarding the interface between the corporate functions of marketing and control. In this context, literature confirms that resilient contributions regarding competitor accounting/analysis from strategic management accounting (SMA) are needed and that management accounting knowledge would support in developing this, which contributes to closing the gap in literature and practice. Regarding theory, performance-orientated elements, particularly from the area of consolidated margin accounting, have been transferred into the context of SMA/competitor accounting/-analysis and have been applied in the conceptual framework/model. Theoretical generalization has been conducted through applying an existing theory (cost accounting on the group level) in a new context (SMA/competitor accounting) and through extending the applicability of the conceptual framework/model to other industries within the mechanical engineering sector. Concerning practice, the implication in this context would be to execute this step of transferring knowledge from the area of group cost accounting/management accounting into competitor accounting/-analysis in practice as well. The conceptual framework/model contributes to closing the gap in competitor accounting/-analysis through providing both the theoretical foundation and the application in practice. The data considered in the case study covers a five-year period. Both numerical data and the textual information contained in almost 2000 documents has been structured according to the dimensions information category and consolidation hierarchy. Textual information has been evaluated and related to numerical data which enabled a model to be built of competitions’ margin accounting, P&L statement, balance sheet and cash flow statement on both the level of single entity and the group. Furthermore, the processes established allow contrasting of the competition’s actual performance with the model and, in addition, identifying the competition’s critical success factors. This in turn sheds light on the competition’s next strategic move and thus aids in the creation of competitive advantage.

Item Type: Thesis (DBA)
Thesis Advisors:
Thesis AdvisorEmailURL
Ward, Philippapward@glos.ac.ukhttps://www.glos.ac.uk/staff/profile/philippa-ward/
Lorenz, Angelaalorenz@glos.ac.ukUNSPECIFIED
Uncontrolled Keywords: German mechanical engineering sector; Internationalisation; Competition; Strategic management accounting (SMA); Competitor accounting/analysis
Subjects: H Social Sciences > HG Finance > HG1501 Banking > HG1706 Accounting. Bookkeeping
H Social Sciences > HG Finance > HG4001 Finance management. Business finance
Depositing User: Susan Turner
Date Deposited: 10 Nov 2020 10:31
Last Modified: 01 Aug 2021 21:52
URI: https://eprints.glos.ac.uk/id/eprint/8971

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