Effects of Strategic Management Accounting Techniques on Perceived Performance of Businesses

The present study was carried out to examine the compliance of medium and large-size enterprises in Kayseri, Turkey with strategic management accounting techniques （SMAT） and to determine the effects of SMAT on the perceived performance of businesses. The sub-dimensions of SMAT were specified as cost-oriented, customer-oriented, and competitor-oriented techniques. The effects of SMAT and sub-dimension usages on the perceived performance of businesses were investigated by hypotheses. The data gathered from 202 accounting managers in Kayseri were used to test the hypotheses. Results revealed that the participating businesses had a usage intensity of above average for 16 out of 17 SMAT and they had over 50% compliance with 12 of these techniques. Although SMAT and cost, customer and competitor-oriented sub-dimensions had significantly weak impacts on perceived performance, the positive relationships and effects were found to be sufficient to accept the hypotheses.     

Is Incumbency Advantage Gendered?

Do incumbents have an electoral advantage and if so, do these advantages differ across gender? In this study, I estimate the electoral advantages enjoyed by incumbents in 10 Canadian federal elections, across 3059 ridings, from 1990 to 2021. Using a regression discontinuity design, I compare men and women who have very narrowly won or lost elections on three different indicators: propensity to run again, probability of winning the next election, and vote share. I find that women incumbents are just as likely to run again in subsequent elections as men incumbents. However, women who lose an election appear to be more likely to quit politics compared to men who lose an election. I do not find clear incumbency effects for probability of winning at the next election and vote share.