Cluster C1, C2 and C4 are consistent with an emphasis on a product differentiation strategy. The analysis of the firms in these clusters generally supports hypothesis 1 although there were some inconsistencies. For example, some of the techniques viewed as compatible with a low price strategy, such as ABC, were also beneficial to firms using the product differentiation strategy. Clusters 3 and 5 included a strong focus on a low price strategy and these results provided support for hypothesis 2. However, traditional accounting, benchmarking and strategic planning were important for companies using both types of strategy.