The relationship between strategic priorities,management techniques and management accounting: an empirical investigation using a systems approach |
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| Affiliation: | 1. University of Amsterdam Business School, P.O. Box 15953, 1001 NL Amsterdam, The Netherlands;2. Karlsruhe Institute of Technology, Institut für Unternehmensführung, P.O. Box 6980, 76128 Karlsruhe, Germany;3. University of Twente, School of Management and Governance, P.O. Box 217, 7500 AE Enschede, The Netherlands;1. Faculty of Business, Economics and Accountancy, Universiti Malaysia Sabah;2. Faculty of Manufacturing and Management Technology, Universiti Malaysia Pahang;3. Fakultas Ekonomika dan Bisnis, Universitas Diponegoro, Indonesia;1. Technische Universität Dresden (TU Dresden), Faculty of Business Management and Economics, D-01062 Dresden, Germany;2. School of Accountancy, Clemson University, 29634 Clemson, SC, United States |
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| Abstract: | The study examines how combinations of management techniques and management accounting practices enhance the performance of organizations, under particular strategic priorities. Companies were identified as emphasizing product differentiation, low price strategies or a combination of both. Management techniques included in the study were improving existing processes; quality systems; manufacturing systems innovations; integrating systems; team-based structures and human resource management policies. Management accounting practices important in assisting managers implement management techniques were traditional management accounting techniques; activity-based techniques; balanced performance measures; employee-based measures; benchmarking and strategic planning. A systems approach, using cluster analysis, was used to examine hypothesized associations between performance and a range of management techniques and management accounting practices, under various strategic orientations. This provided a method to examine the way in which the entire range of variables combined to affect performance. |
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