Market orientation business strategy and marketing related strategic management accounting usage in qatar

This study primarily focuses on examining the relationship between the Market Orientation Strategy (MOS) and Strategic Management Accounting (SMA) usage while checking the adoption of both of these concepts. It is based on sample of management accountants working in Qatar and uses the linear regression model to test the relationship between both concepts. The finding indicates that while the companies in Qatar had adopted market orientation business strategy overwhelmingly the usage of SMA appears to be weak with only a moderate form of relationship between MOS and SMA. In addition to general limitations such as time constraint, this study also has its limitations in listing the marketing related SMA techniques where there is no accepted list of techniques. Further, the sample consisted of management accountants from only one of the prime management accountant’s institute. This study provides the managers with the list of marketing related SMA techniques that can be used in assisting their market-oriented strategy. Although there are many studies carried out on this subject, yet there is a scarcity of empirical studies. This study also considered as one of the first in the Gulf region focusing on a thriving economy.