Advanced management accounting practices
can assist employees to more easily focus on
achieving differentiation priorities, such as quality,
delivery and customer service, compared to more
traditional financially based accounting practices,
as they highlight the need to satisfy customer
requirements. For example, target costing allows
managers to focus on low cost while simultaneously
maintaining customer expectations in
areas of quality and functionality. Also, activitybased
management focuses on maintaining or
enhancing customer value, not just controlling
costs. Thus, the following hypothesis is proposed