The Role of Management Accounting in Competition Policy : The Case of the Inverness Route

Authors

  • Tengku Akbar Tengku Abdullah Faculty of Business Management, Universiti Kebangsaan Malaysia, Malaysia

DOI:

https://doi.org/10.32890/mmj2001.5.2

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 a 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.

 

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Published

01-12-2001

Issue

Vol. 5 No. 1&2 (2001): Malaysian Management Journal (MMJ) Vol. 5 No. 1&2 June/December 2001

Section

Articles

How to Cite

Tengku Abdullah, T. A. (2001). The Role of Management Accounting in Competition Policy : The Case of the Inverness Route. Malaysian Management Journal, 5(1&2), 17-33. https://doi.org/10.32890/mmj2001.5.2

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Identifiers DOI 10.32890/mmj2001.5.2