Author
Abstract
The goal of competitive intelligence is to acquire information that can be used to make strategic decisions that further the objectives of the firm. Using publicly available information, this case describes the Competitive Intelligence Unit at the Big 4 accounting firm Deloitte and the techniques that the unit used to obtain strategic information about the plight of the consulting firm BearingPoint, a firm that Deloitte subsequently purchased in March 2009. This case can be used in an advanced undergraduate accounting theory, assurance, or capstone accounting course. It raises several interesting questions: What are acceptable and unacceptable competitive intelligence gathering techniques? Does competitive intelligence gathering by accounting firms serve the public interest? Service De Veille Concurrentielle Chez Deloitte L'objectif de la veille concurrentielle est d'obtenir de l'information pouvant servir à prendre des décisions stratégiques qui favorisent la réalisation des objectifs de la société. En utilisant l'information accessible au public, la présente étude de cas décrit le service de veille concurrentielle du cabinet Deloitte, qui fait partie des quatre grands cabinets comptables, ainsi que les techniques qu'il a utilisées pour obtenir de l'information stratégique sur les difficultés du cabinet BearingPoint, que Deloitte a acquis par la suite, en mars 2009. Cette étude de cas peut être utilisée dans un cours avancé de premier cycle sur la théorie comptable, l'assurance ou le cours de synthèse en comptabilité. Il soulève plusieurs questions intéressantes: Quelles sont les techniques de collecte d'information sur la concurrence acceptables et inacceptables? La collecte d'information sur la concurrence par les cabinets comptables sert‐elle l'intérêt public?
Suggested Citation
Paul Dunn, 2020.
"The Competitive Intelligence Unit at Deloitte,"
Accounting Perspectives, John Wiley & Sons, vol. 19(3), pages 241-247, September.
Handle:
RePEc:wly:accper:v:19:y:2020:i:3:p:241-247
DOI: 10.1111/1911-3838.12233
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