Strategy, performance measurement techniques and information technology of the firm and their links to organizational performance

This study investigates the relationships between organizational performance and customer-focused strategies, performance measures and information technology. The results indicate that when a firm does not follow a customer-focused strategy, contemporary management accounting systems in combination with advanced information technology are related to high customer performance. The results also indicate that contemporary performance measures do not help firms with a highly customer-focused strategy to achieve high customer performance. Finally, the results show that a fit between the customer-focused strategy and financial performance measures improves customer performance.