Abstract:
Abstract: Different types of business strategy and a number of sophisticated
strategy-based techniques have emerged to support and meet the challenges of
global competition and customer satisfaction. As a manufacturing organization’s
business strategies, such as strategic pattern, strategic mission, and strategic
positioning are different- the satisfaction levels of various Strategic Management
Accounting Techniques (SMAT) can vary accordingly. This study discussed the
degree of similarity and variances of these in listed manufacturing organizations in
Bangladesh. Research question of the study is whether relationships between the
satisfaction levels of different SMAT and different types of strategic pattern, vision,
mission and positioning in listed manufacturing organizations of Bangladesh have
been prevailing? Secondary data were collected from 100 listed companies between
August and October, 2016. For statistical analysis we used ANOVA test. Out of 16
types of SMAT, none of the techniques found satisfied, few of the techniques are in
neutral positions, and most of these are in dissatisfic levels. Study found that the
SMAT varies between countries due to economical and cultural differences. Authors
found that there is no difference in satisfaction level of different types of SMA
techniques identified by the authors based on a previous study. Studics also found
that there is significant difference in strategic mission and strategic positioning at
95% confidence interval, respectively.
