‘‘I think that the most important factor is
corporate strategy. Our company has traditionally
been a producer of basic construction
materials (e.g., cement) with relatively
low value added. Eventually, some time ago
we decided to change our strategic focus by
moving up the value chain to offer construction
products with greater value added (e.g.,
concrete). This strategy proved to be a success.
. . During this process, we have used
some techniques that you also list here. . .
But the techniques we find more valuable
today are different than the techniques we
found valuable in the past. . .”.
‘‘Strategy is an important factor affecting the
use of these techniques. However things are
not so straightforward in a company such
as ours where the profit motive is not prevalent.
These techniques are about improving
efficiency. Yet in our company, due to great
power of trade unions, rationalizations, especially
if they result in redundancy, are often
unwelcome. In our company, the spirit of
socialism is still present. . .”
interviewees (three of whom referred to the capability
of accountants and two of whom referred
to information system capabilities). It was notable
that only one of the interviewees referred to company
size as a factor affecting SMA adoption.
The comments provided by interviewees G, A,
and F were especially insightful: