Effects of Competitive Strategies and Strategic Management Accounting Techniques on Perceived Performance of Businesses

@article{Aykan2013EffectsOC,
  title={Effects of Competitive Strategies and Strategic Management Accounting Techniques on Perceived Performance of Businesses},
  author={Ebru Aykan and Semra Aksoylu},
  journal={Australian Journal of Business and Management Research},
  year={2013}
}
The present study was conducted to investigate the effects of competitive strategies and strategic management accounting techniques (SMAT) on the perceived qualitative and quantitative performance of medium and large size businesses in Kayseri, Turkey. In the research model, competitive strategies were considered in three-dimensions as cost leadership, differentiation and focusing strategies and SMAT-use was considered in five dimensions as cost, competitor, customer, strategic decision and… 
View via Publisher
ajbmr.com
15 Citations
Highly Influential Citations
1
Background Citations
5
Results Citations
1

Figures and Tables from this paper

15 Citations

Citation Type

Citation Type

The External Orientation of Strategic Management Accounting: Customer Accounting, Business Strategies, and Customer Performance
This study is added to the limited empirical studies concerning the practices of customer accounting (CA). The aims of this study were to explore the extent of usage of CA techniques in Jordanian…
A contingency-based framework of strategic management accounting, sophisticated budgeting and costing techniques in Malaysian small and medium enterprises
Survival in the current competitive business environment requires updated and accurate accounting information through adoption of appropriate management accounting practices (MAPs). However,…
The indirect effect of strategic management accounting in the relationship between CEO characteristics and their networking activities, and company performance
Purpose The purpose of this paper is to investigate the effect of CEO characteristics and involvement in networks on strategic management accounting (SMA) and, in turn, the indirect effect of SMA on…
VALUE CHAIN COSTING CAPABILITY AND FIRM PERFORMANCE: AN EMPIRICAL INVESTIGATION OF ELECTRONIC AND ELECTRICAL APPLIANCE BUSINESSES IN THAILAND
Abstract                 The main purpose of this research is to examine the effects of value chain costing capability on firm performance. Data were collected by using a questionnaire survey from…
PENGARUH STRATEGIC COSTING SEBAGAI STRATEGIC MANAGEMENT ACCOUNTING TECHNIQUES TERHADAP COMPETITIVE ADVANTAGE DAN ORGANIZATIONAL PERFORMANCE
The purpose of this study was to test the affect of Strategic Costing on Organizational Performance through Competitive Advantage that acted as the intervening variable on manufacturing companies in…
The influence of product differentiation strategy on operational performance at Small and Medium Enterprises (SMEs) in South Sulawesi, Indonesia
In the last decade, many researchers have conducted studies on the efforts to improve corporate performance through the stimulation of specific business strategy approach. This study aims to analyze…
Strategic management accounting practices: a literature review and opportunity for future research
The purpose of this study is to review the empirical studies that have focused on the adoption, benefits and contingencies of strategic management accounting (SMA) practices and the effects of…
The Mediating Effect Of Organizational Culture On The Relationship Between The Lean Accounting And Sustainable Competitive Advantage In Jordan
This study aimed to identify the mediating effect of Organizational Culture on the relationship between the Lean Accounting and Sustainable Competitive Advantage. The study population consisted of…
COMPETITIVE DYNAMICS AND CORPORATE PROFITABILITY: AN EMPIRICAL ANALYSIS OF ALUMINUM MANUFACTURING FIRMS IN DELTA STATE, NIGERIA
The paper examined the relationship between competitive dynamics and corporate profitability in aluminum manufacturing firms in Delta State, Nigeria. The study analyzed data collected from one…
INFLUENCE OF COMPETITIVE STRATEGIES ON PERFORMANCE OF SECOND HAND VEHICLE DEALER FIRMS IN NAKURU EAST SUB-COUNTY, KENYA
The second hand vehicle dealership in Kenya has continued to be an extremely competitive sector. In the context of performance, the sector is considered to account for over 70% of the vehicles in…
...
...

References

SHOWING 1-10 OF 28 REFERENCES
An exploratory investigation of an integrated contingency model of strategic management accounting
Strategic Management Accounting and Business Strategy: A Loose Coupling?
TLDR
For the first time in SMA studies, a framework is employed that considers all of the three main strategic variables used in management accounting literature and indicates that the same SMA technique can support different strategic approaches of the company.
Relationship between generic strategies, competitive advantage and organizational performance: an empirical analysis
The Effect of Sourcing Strategies on the Relationship Between Competitive Strategy and Firm Performance
The paper presents a study which seeks to add to the body of knowledge that relates Porter’s generic strategies, and sourcing strategies to organizational performance in the context of Malaysia…
Competitive strategies and firm performance: the mediating role of performance measurement
Purpose - The purpose of this paper is to examine the mediating role performance measurement plays in the relationship between competitive strategies and firm performance. Design/methodology/approach…
An Empirical Research of Relationship between Corporate Strategy, Manufacturing Flexibility and Performance - Concrete Evidence Analysis through the Manufacturing Enterprises in PRD
Economic crisis is both a challenge and a chance for manufacturing enterprises of the Pearl River Delta facing the industrial upgrading. This article is a very good reference for enhancing…
Performance, Slack, and Risk Taking in Organizational Decision Making
This research paper investigates the relationship between organizational performance and risk taking in organizational decision making. A complex model is proposed in which the direct relationship,…
Linking strategic practices and organizational performance to Porter's generic strategies
TLDR
Specific strategic practices can be identified which are associated with each generic Porter strategy; and there are specific strategic practices which are more strongly associated with higher levels of organizational performance within each generic strategy.
A comparison of competitive strategy and organisational performance in Turkey and the USA
The literature is replete with tests of the competitive strategy-performance relationship. However, most published work has been in the developed world, most notably the USA. This paper compares and…
Strategic management accounting: how far have we come in 25 years?
Purpose - The purpose of this paper is to provide a review of the origins of strategic management accounting and to assess the extent of adoption and “success” of strategic management accounting…
...
...