The purpose of this paper is to investigate how management accounting practices combine with management techniques and strategic priorities to enhance performance. This research is based on an analysis of survey results from 78 Australian companies. The various sections of the paper include:
1. A discussion of the two main types of strategy and various management and management accounting techniques,
2. the research method,
3. the measurement constructs,
4. the data analysis,
5. discussion of the results,
6. review of findings, and
7. conclusion.
Strategies, Techniques and Hypotheses
This section includes a discussion of the two main types of strategy and the various management techniques and management accounting practices listed below along with the two hypotheses examined in the study. Most of the concepts and techniques discussed in the paper are summarized and discussed in a number of sections on this web site (See Topics or Search MAAW for a specific term. Also see the Strategy section).