The fit of competitive strategies, management accounting systems and information technology systems and its effect on business unit performances / Diana Zuhroh
This study aims to provide empirical support for the arguments that the performance of Fit Low Cost business units is better than that of Misfit Low Cost business units and that the performance of Fit Differentiation business units is better than that of Misfit Differentiation business units. The Ba...
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| Format: | Article |
| Language: | English |
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Penerbit UiTM (UiTM Press)
2015
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| Online Access: | https://ir.uitm.edu.my/id/eprint/16106/ |
| _version_ | 1848803921222434816 |
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| author | Zuhroh, Diana |
| author_facet | Zuhroh, Diana |
| author_sort | Zuhroh, Diana |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | This study aims to provide empirical support for the arguments that the performance of Fit Low Cost business units is better than that of Misfit Low Cost business units and that the performance of Fit Differentiation business units is better than that of Misfit Differentiation business units. The Balanced Scorecard was used to measure the performance of business units, including their financial, customer, internal process, and learning/growth performance. A survey method was employed using a questionnaire. Nonparametric multivariate analysis of variance (Kruskal Wallis test) was used to analyze the data. The business unit of a large manufacturing company in East Java Province was used as the unit of analysis. We find that Fit Low Cost business units do not outperform Misfit Low Cost business units, while Fit Differentiation business units outperform Misfit Differentiation business units. Therefore, the results for Fit Differentiation and Fit Low Cost support and reject contingency theory, respectively. These findings strengthen contingency theory and promote its relevance in practice. Given their prevalence in actual practice, some of the current management accounting practices must be analyzed by academics and included in their classroom lecture materials. |
| first_indexed | 2025-11-14T21:46:55Z |
| format | Article |
| id | uitm-16106 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T21:46:55Z |
| publishDate | 2015 |
| publisher | Penerbit UiTM (UiTM Press) |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-161062022-07-05T06:00:03Z https://ir.uitm.edu.my/id/eprint/16106/ The fit of competitive strategies, management accounting systems and information technology systems and its effect on business unit performances / Diana Zuhroh apmaj Zuhroh, Diana Work groups. Teams in the workplace Business analysts This study aims to provide empirical support for the arguments that the performance of Fit Low Cost business units is better than that of Misfit Low Cost business units and that the performance of Fit Differentiation business units is better than that of Misfit Differentiation business units. The Balanced Scorecard was used to measure the performance of business units, including their financial, customer, internal process, and learning/growth performance. A survey method was employed using a questionnaire. Nonparametric multivariate analysis of variance (Kruskal Wallis test) was used to analyze the data. The business unit of a large manufacturing company in East Java Province was used as the unit of analysis. We find that Fit Low Cost business units do not outperform Misfit Low Cost business units, while Fit Differentiation business units outperform Misfit Differentiation business units. Therefore, the results for Fit Differentiation and Fit Low Cost support and reject contingency theory, respectively. These findings strengthen contingency theory and promote its relevance in practice. Given their prevalence in actual practice, some of the current management accounting practices must be analyzed by academics and included in their classroom lecture materials. Penerbit UiTM (UiTM Press) 2015-12 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/16106/1/AJ_DIANA%20ZUHROH%20APMAA%2015.pdf Zuhroh, Diana (2015) The fit of competitive strategies, management accounting systems and information technology systems and its effect on business unit performances / Diana Zuhroh. (2015) Asia-Pacific Management Accounting Journal (APMAJ) <https://ir.uitm.edu.my/view/publication/Asia-Pacific_Management_Accounting_Journal_=28APMAJ=29.html>, 10 (2). pp. 22-55. ISSN 1675-3194 https://apmaj.uitm.edu.my/ |
| spellingShingle | Work groups. Teams in the workplace Business analysts Zuhroh, Diana The fit of competitive strategies, management accounting systems and information technology systems and its effect on business unit performances / Diana Zuhroh |
| title | The fit of competitive strategies, management accounting systems and information technology systems and its effect on business unit performances / Diana Zuhroh |
| title_full | The fit of competitive strategies, management accounting systems and information technology systems and its effect on business unit performances / Diana Zuhroh |
| title_fullStr | The fit of competitive strategies, management accounting systems and information technology systems and its effect on business unit performances / Diana Zuhroh |
| title_full_unstemmed | The fit of competitive strategies, management accounting systems and information technology systems and its effect on business unit performances / Diana Zuhroh |
| title_short | The fit of competitive strategies, management accounting systems and information technology systems and its effect on business unit performances / Diana Zuhroh |
| title_sort | fit of competitive strategies, management accounting systems and information technology systems and its effect on business unit performances / diana zuhroh |
| topic | Work groups. Teams in the workplace Business analysts |
| url | https://ir.uitm.edu.my/id/eprint/16106/ https://ir.uitm.edu.my/id/eprint/16106/ |