Perceived versus Financially Measured Strategic Position of a Company

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F14%3A00077096" target="_blank" >RIV/00216224:14560/14:00077096 - isvavai.cz</a>

Result on the web

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DOI - Digital Object Identifier

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Result language

angličtina

Original language name

Perceived versus Financially Measured Strategic Position of a Company

Original language description

The article focuses on the application and measurement of the two generic strategies proposed by M. E. Porter. The strategies are measured based on managers' declarations about strategies followed by their companies and also based on financially calculated strategic position of the companies. The data on perceived strategic position was gathered by a survey carried out with 452 managers from the companies residing in the Czech Republic. The financially measured strategic position was computed using DuPont's method of ROA decomposition applied on publically available data from financial statements. The indicators of return on sales (ROS) and assets turnover (ATO) were used to distinguish between the differentiation strategy and the cost leadership strategy. The comparison shows that the majority of managers perceived the strategy of their companies to be differentiation, although the financial data showed the prevalence of the cost leadership strategy.

Czech name

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Czech description

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Type

J_x - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)

CEP classification

AE - Management, administration and clerical work

OECD FORD branch

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Project

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Continuities

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year

2014

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Change Management

ISSN

2327-798X

e-ISSN

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Volume of the periodical

Volume 13

Issue of the periodical within the volume

3

Country of publishing house

US - UNITED STATES

Number of pages

11

Pages from-to

11-21

UT code for WoS article

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EID of the result in the Scopus database

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