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

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dc.contributor Svenska handelshögskolan, institutionen för redovisning och handelsrätt, redovisning sv
dc.contributor Hanken School of Economics, Department of Accounting and Commercial Law, Accounting en
dc.contributor.author Ekholm, Bo-Göran
dc.date.accessioned 2011-03-02T13:54:45Z
dc.date.available 2011-03-02T13:54:45Z
dc.date.issued 2004-10-07
dc.identifier.isbn 951-555-853-0
dc.identifier.issn 0357-4598
dc.identifier.uri http://hdl.handle.net/10227/191
dc.identifier.uri URN:ISBN:951-555-853-0
dc.description.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 fi
dc.format.extent 1837 bytes
dc.format.extent 102504 bytes
dc.format.mimetype application/pdf
dc.format.mimetype text/plain
dc.language.iso en
dc.publisher Svenska handelshögskolan sv
dc.publisher Swedish School of Economics and Business Administration en
dc.relation.ispartofseries Working Papers
dc.relation.ispartofseries 507
dc.rights Publikationen är skyddad av upphovsrätten. Den får läsas och skrivas ut för personligt bruk. Användning i kommersiellt syfte är förbjuden. sv
dc.rights This publication is copyrighted. You may download, display and print it for Your own personal use. Commercial use is prohibited. en
dc.rights Julkaisu on tekijänoikeussäännösten alainen. Teosta voi lukea ja tulostaa henkilökohtaista käyttöä varten. Käyttö kaupallisiin tarkoituksiin on kielletty. fi
dc.subject strategy fi
dc.subject management accounting fi
dc.subject modern techniques fi
dc.subject traditional techniques fi
dc.subject.other Accounting fi
dc.title Strategic Priorities, Company Performance and Attitudes Towards Management Accounting Techniques: an Empirical Study fi
dc.type.dcmitype Text

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