Expenditures on Competitor Analysis and Information Security

Alnoor Bhimani

in Management Accounting in the Digital Economy

Published in print November 2003 | ISBN: 9780199260386
Published online August 2004 | e-ISBN: 9780191601231 | DOI:
 Expenditures on Competitor Analysis and Information Security

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This chapter examines the strategic relations between expenditures on competitor analysis (CA) and information security (IS), and the implications for management accounting. It is shown that the amount spent on CA increases with the rival’s initial share of total profits, and decreases with increasing IS productivity. The firm with higher initial profits spends more on IS and less on CA than the firm with smaller initial profit share.

Keywords: competitor analysis; information security; expenditures; management accounting

Chapter.  8310 words.  Illustrated.

Subjects: Financial Markets

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