7.3. Summary
In this study we chose to examine the relationships identified in Hypotheses 1 and 2 using cluster analysis. This allowed all variables to be included in the analysis and demonstrated the effect on organizational performance of the fit between strategic priorities, management techniques and management accounting practices.8
While conclusions from the analysis must be tentative because of the small numbers of cases in several clusters, the method demonstrated the potential to include a variety of variables within a contingency analysis.