Stapylton: strategic management accounting to gain competitive advantage

  • Rickwood C
  • Coates J
  • Stacey R
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Abstract

The case examined in this article considers management accounting's role in a company's response to the threat to its market position posed by a competitor's action. Its special contribution is that it illustrates a management accounting approach which adopts a strategic perspective. Among the features of the company's approach there are three of note. First, is the use of market intelligence, giving recognition to the significance of the external environment and how the competitor might be expected to respond to company market action. Second is the use of a net present value model in the evaluation of potential strategies over an extended horizon. Finally, the case gives insight into the manner in which the management accountant was able to make use of his central position to capture information from marketing personnel. His role is seen to extend beyond the routine provision of accounting information to include the preparation of special reports that make him a dominant member of the decision-making team. © 1990, Academic Press Limited. All rights reserved.

Author-supplied keywords

  • market intelligence
  • net present value
  • strategic perspective

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Authors

  • C. P. Rickwood

  • J. B. Coates

  • R. J. Stacey

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