The role of management accounting in competition policy: The case of the inverness route

Tengku Abdullah, Tengku Akbar (2001) The role of management accounting in competition policy: The case of the inverness route. Malaysian Management Journal, 5 (1&2). pp. 17-33. ISSN 0128-6226

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Abstract

Although competition policy is an important area for accounting research, contributions from management accountants are lacking. This article aims to show that management accountants can help clarify number of issues in competition policy using diagnostic tools such as analytical constructs and concepts of cost to establish relevant facts and cost. Accordingly, this article demonstrates that the employment of such diagnostic tools can give insights into anti-competitive behavioral issues in competition policy, as illustrated in the Inverness route case.

Item Type:	Article
Uncontrolled Keywords:	management accounting, competition policy, inverness route
Subjects:	H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Divisions:	UNSPECIFIED
Depositing User:	Mrs. Norazmilah Yaakub
Date Deposited:	10 Aug 2010 01:23
Last Modified:	28 Jun 2015 01:18
URI:	https://repo.uum.edu.my/id/eprint/495

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