Özet:

This research was conducted to investigate the adoption of Commercial Banks in Palestine with strategic management accounting techniques (SMAT) and to evaluate the influences of SMAT on business performance. The SMAT sub-dimensions were identified as customer-oriented, competitor-oriented, and cost-oriented techniques. Hypotheses were used to investigate the effects of SMAT and sub-dimension usages on the perceived performance of businesses. The data collected from 46 of the participants at Commercial Banks in Palestine were used in the testing of the hypotheses. The findings of the study indicated that the participating businesses had adoption intensity of above average for sixteen out of 17 SMAT and they had over 50% adoption with 12 of these techniques. Though SMAT and cost, customer and competitor-oriented sub-dimensions had meaningfully influenced on performance, the positive relationships and effects were found to be adequate to agree to take the hypotheses. 

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