Delouis-Girardi, Béatrice - Université Paris-Dauphine (Paris IX) - 2004
In this paper we analyse the role of management accounting for strategy in a growing competitive environment. This … competition may lead to such a change in the competition level that firms are called to alter their strategy. Actually the … competitive environment is one of the five forces Porter defined as determinant for strategy. In these conditions, we study both …
