Competitor Accounting and Marketing Performance: An Empirical Investigation of Electronics and Electrical Appliance Businesses in Thailand

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Kornchai Phornlaphatrachakorn


This study’s objective is to investigate the effects of competitor accounting on marketing performance of electronics and electrical appliance businesses in Thailand through marketing capability, marketing effectiveness and competitive advantage as the mediators. Competitor accounting includes competitor cost assessment, competitive position monitoring and competitor performance appraisal. Research samples comprise 175 electronics and electrical appliance businesses in Thailand. A questionnaire is used to collect data. The quality of research tool is statistically tested using factor analysis, discriminant power and reliability, and the results are
considerably accepted. Correlation analysis and multiple regression analysis are applied for testing the research hypotheses. Findings reveal that both competitor cost assessment and competitor performance appraisal have significant effects on marketing capability and competitive advantage while competitive position monitoring has an important influence on marketing capability, marketing effectiveness and marketing performance. In addition, marketing capability, marketing effectiveness,
competitive advantage, and marketing performance definitely relate to each other. This study attempts to integrate the competitor cost assessment, competitive position monitoring and competitor performance appraisal components of competitor accounting in the same model. It contributes to the existing literature in terms of driving marketing capability and marketing effectiveness and explaining competitive advantage and marketing performance. Executives can effectively utilize the advantages of initiating competitor accounting systems in an organization by allocating their resources for operational activities and strategies relating to competitors in order to gain sustainable competitive advantage and achieve superior performance in both financial and non-financial aspects. 


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Phornlaphatrachakorn, K. (2019). Competitor Accounting and Marketing Performance: An Empirical Investigation of Electronics and Electrical Appliance Businesses in Thailand. University of the Thai Chamber of Commerce Journal Humanities and Social Sciences, 37(4), 35-55. Retrieved from
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