Abstract

Th is study aims to investigate the usage of competitor accounting within the field of strategic management accounting (SMA) in the Jordanian manufacturing companies. It also aims to determine the extent to which competitor accounting influences competitive advantage of these companies. A survey on Jordanian manufacturing companies was conducted for data collection. A total of 88 questionnaires were distributed to these companies. Out of this number 62 were returned. The response rate was about 70.5%. Descriptive statistics showed that Jordanian manufacturing companies have good positions of competitive advantages compared to the competitors. One-sample t-test showed that all of competitors accounting techniques were used by Jordanian manufacturing companies. The results of multiple regressions showed that these techniques contribute significantly and explain a high percentage of variation in the competitive advantages of Jordanian manufacturing companies.