An examination of results for C4 provides additional information to examine hypothesis 1 and highlights the importance of fit between strategic priorities, management techniques and management accounting practices. C4 had a similar high customer service emphasis to C1 and C2, but had relatively low performance. Also, C4 placed more emphasis on a low price strategy. First, C4 clearly derived much lower benefits than C1 and C2 from all management techniques. This is consistent with the conclusions drawn from comparing C1 and C2. Comparing C4 with C1 supports Hypothesis 1 regarding management accounting practices, with the exception that benefits from activity-based techniques were still greater in C1. However, comparison of C4 with C2, suggests that contrary to expectations, employee-based measures and benchmarking were providing benefits in C4 similar to those in C2. Also, scores for activity-based techniques were higher for C4 than C2.
An examination of results for C4 provides additional information to examine hypothesis 1 and highlights the importance of fit between strategic priorities, management techniques and management accounting practices. C4 had a similar high customer service emphasis to C1 and C2, but had relatively low performance. Also, C4 placed more emphasis on a low price strategy. First, C4 clearly derived much lower benefits than C1 and C2 from all management techniques. This is consistent with the conclusions drawn from comparing C1 and C2. Comparing C4 with C1 supports Hypothesis 1 regarding management accounting practices, with the exception that benefits from activity-based techniques were still greater in C1. However, comparison of C4 with C2, suggests that contrary to expectations, employee-based measures and benchmarking were providing benefits in C4 similar to those in C2. Also, scores for activity-based techniques were higher for C4 than C2.
การแปล กรุณารอสักครู่..