Competition Policy Issue In Drug Companies: A Management Accountant’s View

Abstract

International Journal of the Economics of Business produced a special issue on “Symposium on the US brand name prescription drug antitrust legislation” in 1997. This case involved fascinating scientific and policy issues including price discrimination. Economic scholars contributed to the debate. This paper gives a management accountant’s view on the competition policy issue. It clarifies the competition policy issue diagnostic tools (an analytical construct and concepts of cost). These diagnostic tools haave been able to give insights into the issue.

Citation

Akbar Tengku Abdullah, T. (2003), "Competition Policy Issue In Drug Companies: A Management Accountant’s View", Journal of Financial Reporting and Accounting, Vol. 1 No. 1, pp. 13-31. https://doi.org/10.1108/19852510380000665