Global Journal of Management and Business Research: D Accounting and Auditing Volume 15 Issue 3 Version 1.0 Year 2015 Type: Double Blind Peer Reviewed International Research Journal Publisher: Global Journals Inc. (USA) Online ISSN: 2249-4588 & Print ISSN: 0975-5853 Practices of Competitor Accounting and its Influence on the Competitive Advantages: An Empirical Study in Jordanian Manufacturing Companies By Sliman S. Alsoboa & Mohammad M. Alalaya Al-Hussein Bin Talal University, Jordan This study aims to investigate the usage of competitor accounting within the field of strategic management accounting (SMA) in the Jordanian manufacturing companies. It also aims to determine the extent to which competitor accounting influences competitive advantage of these companies. A survey on Jordanian manufacturing companies was conducted for data collection. A total of 88 questionnaires were distributed to these companies. Out of this number 62 were returned. The response rate was about 70.5%. Descriptive statistics showed that Jordanian manufacturing companies have good positions of competitive advantages compared to the competitors. One-sample t-test showed that all of competitors accounting techniques were used by Jordanian manufacturing companies. The results of multiple regressions showed that these techniques contribute significantly and explain a high percentage of variation in the competitive advantages of Jordanian manufacturing companies. Keywords: strategic management accounting, competitor accounting, competitive advantage. GJMBR - D Classification : JEL Code: M41 PracticesofCompetitorAccountinganditsInfluenceontheCompetitiveAdvantagesAnEmpiricalStudyinJordanianManufacturingCompanies Strictly as per the compliance and regulations of: © 2015. Sliman S. Alsoboa & Mohammad M. Alalaya. This is a research/review paper, distributed under the terms of the Creative Commons Attribution-Noncommercial 3.0 Unported License http://creativecommons.org/licenses/by-nc/3.0/), permitting all non- commercial use, distribution, and reproduction in any medium, provided the original work is properly cited. Abstract -