“…Competitiveness at enterprise level is understood as the company's ability to be more productive and obtain higher profits (Mill an-Garc ıa and G omez-D ıaz, 2018). The studies on this topic come from the economy discipline and focus on achieving competitiveness trough diverse indicators, such as economic and financial profitability (Camis on et al, 2016;Moreno and S anchez, 2016;Moreno 2017;Rodr ıguez, 2013;Petri c, 2003;Soler et al, 2017); accounting management (Esparza et al, 2015;K€ oroglu et al, 2014); internationalization (Andreu et al, 2017(Andreu et al, , 2018; market orientation (Banki et al, 2016;Debski, 2017;Di eguez-Soto et al, 2017;Getz and Nilsson, 2004;Querol et al, 2012;Maravi c et al, 2016) and price (Soler and G emar, 2016;Mandi c and Jurun, 2018).…”