Competitor Analysis and Accounting Model: Competitor Analysis

Accounting has always been utilitarian in nature. It adapts to the changes in the business environment by meeting the need for new types of information. The change in waterborne transportation in the U.S. during the 19th century provides an example of such an environmental change that led to a need for accounting adaptation. With the advent of the steamboat, old accounting methods were modified and new ones created to meet the changes in the business environment. In the process, a standardized ships-accounting model was developed. The model can be seen in the accounting records of three ships that sailed at the beginning of the 20th century.

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Self-Reflective Insights on What I Have Learned in an Evolving Academic Career Model: Accounting Scholarship, Administration, and Diversity

Issues in Accounting Education ◽

10.2308/iace-52145 ◽

2018 ◽

Vol 33 (3) ◽

pp. 5-16 ◽

Cited By ~ 2

Author(s):

Carolyn M. Callahan

Keyword(s):

African American Woman ◽

Academic Career ◽

American Woman ◽

Vantage Point ◽

Business College ◽

Personal Experiences ◽

Career Model ◽

Accounting Model ◽

The Impact

ABSTRACT In this paper, I offer personal insights based on my experiences (thus far) in an evolving academic accounting career model. While I value all aspects of an academic career responsibilities (teaching, research, and service), this narrative focuses primarily on the role of accounting scholarship and, broadly, the impact of diversity on the same. I offer these perspectives and personal experiences from the unique vantage point as an African American woman, focused first on contributing to top-tired accounting scholarship, and more recently on roles as an administrator of an accounting department and business college. While my academic journey is unique by objective measures (often dubbed “trailblazing” by others), I offer suggestions that may be useful to any academic who is dedicated to success in our field. Given the evolving accounting model and challenges ahead, my overriding goal remains to encourage junior accounting colleagues to persevere, as an accounting academic career is richly rewarding.

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Crisis or opportunity: Marks and Spencer’s tryst with Indian retail

The CASE Journal ◽

10.1108/tcj-06-2020-0073 ◽

2020 ◽

Vol 16 (6) ◽

pp. 671-690

Author(s):

Arunima Rana ◽

Ravi Shankar

Keyword(s):

Decision Making ◽

International Business ◽

Brand Management ◽

Secondary Data ◽

Business Environment ◽

Special Focus ◽

Retail Sector ◽

Content Type ◽

Competitor Analysis ◽

Fashion Retail

Research methodology The case is written using secondary data sources (namely, research documents, press information, journal articles and published interviews). Publicly declared company information has further been leveraged to augment case facts. All information sources have been duly acknowledged in the reference section. Case overview/synopsis The case is written in the backdrop of COVID-19 pandemic and its effect on the Indian retail industry, revolving around scenarios in which a multinational retailer has to decide on its long- and short-term strategy in such an economic crisis. The case story has been developed around Marks and Spencer’s retail venture in the Indian market. With the COVID-19 pandemic impacting business at various levels, with countries moving to lock down and economies shrinking to recessionary levels, one of the worst affected sectors is retail. The teaching case builds upon Mark and Spencer’s initial decision of not entering and extending its food/grocery business in India. While it remained a dominant player in Indian fashion retail for almost two decades, it needs to re-think its decision of entering food retail owing to a pandemic situation affecting its offline sales/store footfall and increasing competition from global fashion brands such as Zara and H&M that had flooded the Indian fashion retail sector. The case provides a context for students to perform environmental factor and competitor analysis for a sector, with special focus on decision making in a changing crisis scenario. Complexity academic level This case could be used in undergraduate and MBA classroom programme, across subjects such as retail management, marketing management, international business, international business environment and strategic business management. This case fits while discussing topics such as business environmental factors, competitor analysis, decision-making under crisis, market entry decision, omnichannel retail strategy, consumer behaviour and brand management.

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Comparing sensitivity analysis methods to advance lumped watershed model identification and evaluation

Hydrology and Earth System Sciences ◽

10.5194/hess-11-793-2007 ◽

2007 ◽

Vol 11 (2) ◽

pp. 793-817 ◽

Cited By ~ 195

Author(s):

Y. Tang ◽

P. Reed ◽

T. Wagener ◽

K. van Werkhoven

Keyword(s):

Sensitivity Analysis ◽

Model Identification ◽

Local Analysis ◽

Time Interval ◽

Watershed Model ◽

Soil Moisture Accounting ◽

Analysis Methods ◽

Accounting Model ◽

Sobol’S Method ◽

Comparative Results

Abstract. This study seeks to identify sensitivity tools that will advance our understanding of lumped hydrologic models for the purposes of model improvement, calibration efficiency and improved measurement schemes. Four sensitivity analysis methods were tested: (1) local analysis using parameter estimation software (PEST), (2) regional sensitivity analysis (RSA), (3) analysis of variance (ANOVA), and (4) Sobol's method. The methods' relative efficiencies and effectiveness have been analyzed and compared. These four sensitivity methods were applied to the lumped Sacramento soil moisture accounting model (SAC-SMA) coupled with SNOW-17. Results from this study characterize model sensitivities for two medium sized watersheds within the Juniata River Basin in Pennsylvania, USA. Comparative results for the 4 sensitivity methods are presented for a 3-year time series with 1 h, 6 h, and 24 h time intervals. The results of this study show that model parameter sensitivities are heavily impacted by the choice of analysis method as well as the model time interval. Differences between the two adjacent watersheds also suggest strong influences of local physical characteristics on the sensitivity methods' results. This study also contributes a comprehensive assessment of the repeatability, robustness, efficiency, and ease-of-implementation of the four sensitivity methods. Overall ANOVA and Sobol's method were shown to be superior to RSA and PEST. Relative to one another, ANOVA has reduced computational requirements and Sobol's method yielded more robust sensitivity rankings.

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