search query: @indexterm Cluster analysis / total: 167
reference: 80 / 167
| Author: | Chenhall, R. H. Langfield-Smith, K. |
| Title: | The relationship between strategic priorities, management techniques and management accounting: An empirical investigation using a systems approach |
| Journal: | Accounting, Organizations and Society
1998 : APR, VOL. 23:3, p. 243-264 |
| Index terms: | MANAGEMENT ACCOUNTING STRATEGY PERFORMANCE APPRAISAL ORGANIZATIONS CLUSTER ANALYSIS THEORIES |
| Language: | eng |
| 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. There are several management techniques included in the study. 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 btw. 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. |
SCIMA