Critical Review - Blue Ocean Strategy

Authors: W. Chan Kim and Renée Mauborgne
Applied to accounting office management
Marli Voss Hartmann da Silva

Summary of Concepts

The authors develop tools such as the eliminate-reduce-raise-create matrix, the reconstruction of market boundaries, and value innovation. The focus shifts from direct competition to creating opportunities that are still largely unexplored.

Application to accounting offices

In accounting practice, these concepts can be applied by offering advisory services, tax planning, management indicators, financial monitoring, and personalized service. This strategy allows the firm to add value to the client and reduce competition based solely on fees.

Critical Analysis

The work shows that innovation depends on cultural change and strategic vision. For accounting firms, this means investing in training, technology, and client relationships, turning technical knowledge into solutions that support decision-making.

Final considerations

The Blue Ocean Strategy offers a relevant contribution to accounting management by encouraging differentiation, value generation, and continuous innovation. Its application strengthens competitiveness and expands the consultative role of the accounting professional.

Reference

KIM, W. Chan; MAUBORGNE, Renée. Blue Ocean Strategy. Rio de Janeiro: Elsevier, 2015.