Effects of Competitive Strategies and Strategic Management Accounting Techniques on Perceived Performance of Businesses


”, Australian Journal of Business and Management Research,, vol.3, no.7, pp.30-39, 2013 (Peer-Reviewed Journal)


The present study was conducted to investigate the effects of competitive strategies and strategic management accounting techniques (SMAT) on the perceived qualitative and quantitative performance of medium and large size businesses in Kayseri, Turkey. In the research model, competitive strategies were considered in three-dimensions as cost leadership, differentiation and focusing strategies and SMAT-use was considered in five dimensions as cost, competitor, customer, strategic decision and control-oriented techniques. Data gathered from 229 accounting managers were used to test the hypotheses. Regression analyses revealed low level positive relationships between differentiation strategies and the perceived qualitative-quantitative performance of businesses and similarly low level relationships between the competitor-customer-oriented techniques and qualitative performance of the businesses.