Análise de concorrentes: oportunidades baseadas em pesquisas em contabilidade
Keywords:
Análise de concorrentes, Contabilidade gerencial, Contabilidade,Abstract
Este estudo tem como objetivo analisar as características das pesquisas científicas relacionadas ao tema Análise de Concorrentes, tendo como finalidade a geração de conhecimento e identificação de lacunas para pesquisas futuras. Para atingir o objetivo, foram realizadas buscas em bases de dados (Scopus, EBSCO, Science Direct, Web of Science, ProQuest e Scielo) com os termos costs of competitors, cost analysis of competitors, competitor analysis, competitor-focused accounting, competitor focused accounting, custo de concorrentes e contabilidade focada em concorrentes. As buscas resultaram em 12 artigos científicos alinhados ao tema da pesquisa. Constatou-se que Strategic Management Journal é o periódico mais relevante na análise cruzada entre os estudos pesquisados e as referências bibliográficas destes. O autor em destaque é Chris Guilding (2 publicações), e há pesquisas sendo realizadas em relação aos objetivos abrangentes da análise de concorrentes, que envolvem análises para aquisição de vantagem competitiva e formulação e implementação da estratégia empresarial, e outras pesquisas em relação a aspectos que são objetivos específicos, como a identificação de mercados onde os concorrentes não atuam, identificação de mercados onde a empresa não atua e pode enfrentar a concorrência existente, identificação de “pontos cegos” competitivos, identificação das intenções e capacidade de reação dos competidores e fortalecimento da sua fatia de mercado. Foram identificadas as seguintes lacunas de pesquisa: poucos estudos com enfoque nos objetivos específicos da análise de concorrentes; nas bases pesquisadas não foram identificados estudos em empresas brasileiras; e ausência de estudos recentes sobre o tema, sendo o último de 2012.
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