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

Author

Listed:
  • Ekholm, Bo-Göran

    (Swedish School of Economics and Business Administration)

  • Wallin, Jan

    (Swedish School of Economics and Business Administration)

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.

Suggested Citation

  • Ekholm, Bo-Göran & Wallin, Jan, 2004. "Strategic Priorities, Company Performance and Attitudes Towards Management Accounting Techniques: an Empirical Study," Working Papers 507, Hanken School of Economics.
    • Handle: RePEc:hhb:hanken:0507
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    References listed on IDEAS

    as
    1. Forsman, Maria & Solitander, Nikodemus, 2004. "The Context and Diffusion of Knowledge in the Finnish Jewellery Industry - The role of The House of Fabergé," Working Papers 506, Hanken School of Economics.
    2. Laura Arranz-Aperte & Almas Heshmati, 2004. "Determinants of Profit Sharing in the Finnish Corporate Sector," Indian Economic Review, Department of Economics, Delhi School of Economics, vol. 39(1), pages 55-79, January.
    3. Olga Karakozova, 2004. "Modelling and forecasting office returns in the Helsinki area," Journal of Property Research, Taylor & Francis Journals, vol. 21(1), pages 51-73, January.
    4. Ekholm, Anders & von Nandelstadh, Alexander, 2004. "Do Analysts Leak Information to Preferred Customers?," Working Papers 505, Hanken School of Economics.
    5. John Asafu-Adjaye, 2004. "Income inequality and health: a multi-country analysis," International Journal of Social Economics, Emerald Group Publishing, vol. 31(1/2), pages 195 - 207, January.
    6. Forsman, Maria & Solitander, Nikodemus, 2003. "Network Knowledge versus Cluster Knowledge- The Gordian Knot of Knowledge Transfer Concepts," Working Papers 494, Hanken School of Economics.
    7. Olga Karakozova, 2004. "Modelling and forecasting office returns in the Helsinki area," ERES eres2004_545, European Real Estate Society (ERES).
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    Keywords

    Strategy; management accounting; modern techniques; traditional techniques;
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