Working Papers, Hanken School of Economics
Strategic Priorities, Company Performance and Attitudes Towards Management Accounting Techniques: an Empirical Study
() and Jan Wallin
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.
Keywords: Strategy; management accounting; modern techniques; traditional techniques; (follow links to similar papers)
29 pages, October 7, 2004
Before downloading any of the electronic versions below
you should read our statement on
for viewing Postscript files and the
Acrobat Reader for viewing and printing pdf files.
Questions (including download problems) about the papers in this series should be directed to Staffan Dellringer ()
Report other problems with accessing this service to Sune Karlsson ()
or Helena Lundin ().
Design by Joachim Ekebom