Strategic Priorities, Company Performance and Attitudes Towards Management Accounting Techniques: an Empirical Study

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Use this URL to link or cite this item: http://hdl.handle.net/10227/191
Title: Strategic Priorities, Company Performance and Attitudes Towards Management Accounting Techniques: an Empirical Study
Author: Ekholm, Bo-Göran
Contributor: Hanken School of Economics, Department of Accounting and Commercial Law, Accounting
Belongs to series: Working Papers - 507
ISSN: 0357-4598
ISBN: 951-555-853-0
Abstract: The study investigates whether there is an association between different combinations of emphasis on generic strategies (product differentiation and cost efficiency) and perceived usefulness of management accounting techniques. Previous research has found that cost leadership is associated with traditional accounting techniques and product differentiation with a variety of modern management accounting approaches. The present study focuses on the possible existence of a strategy that mixes these generic strategies. The empirical results suggest that (a) there is no difference in the attitudes towards the usefulness of traditional management accounting techniques between companies that adhere either to a single strategy or a mixed strategy; (b) there is no difference in the attitudes towards modern and traditional techniques between companies that adhere to a single strategy, whether this is product differentiation or cost efficiency, and c) companies that favour a mixed strategy seem to have a more positive attitude towards modern techniques than companies adhering to a single strategy
URI: http://hdl.handle.net/10227/191
URN:ISBN:951-555-853-0
Date: 2004-10-07
Copyright information: This publication is copyrighted. You may download, display and print it for Your own personal use. Commercial use is prohibited.
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