Management accounting and strategy -
typologies of strategy, structure and
MACs with questions and 100% correct
answers actual exam!!!2026
Which 2 strategies according to miles and snow will perform well in most industries if strategy
is well implemented and structures are consistent - ANSWER -Prospector and defender
Miles and Snow 1978 - contingency approach - ANSWER -Optimal strategy is
situationally determined
Key researchers - ANSWER -Miles and Snow 1978
Miles and Snow 1978 - ANSWER -4 strategic types of organiation
Functionalist view to strategy and MACs
Firms should match business strategy to industry environment
Dynamic = more innovative strategy - prospector
Less dynamic = more traditional - defender
What are the 4 strategies - ANSWER -Defender
Prospector
, Analyser
Reactor
Defender - structure and control systems - ANSWER -Aggressively maintain prominent
position in chose, narrow product market
Structure = centralised functional organisation
Control systems = efficiency focus with detail and tight control
Prospector - ANSWER -Create turbulence by continually introducing new products to
market
Structure - organic management arrangements and product group organisation
Control systems - effectiveness focus, accenting innovation, entrepreneurial effort and self
evaluation at lower levels
Analyser - ANSWER -Highly selective in stable sphere and rapidly copies successful
innovations in dynamic domain
Structure - dual core organisation: centralised functional for stable domain and organic for
dynamic sphere
Control systems - tight controls and efficiency focus for stable sphere and looser controls with
effectiveness focus for dynamic domain
Reactor - ANSWER -Well defined but obsolete strategy or running blind strategy
Structure - politics and careerism dominate over any logical arrangement of authority and
responsibility
typologies of strategy, structure and
MACs with questions and 100% correct
answers actual exam!!!2026
Which 2 strategies according to miles and snow will perform well in most industries if strategy
is well implemented and structures are consistent - ANSWER -Prospector and defender
Miles and Snow 1978 - contingency approach - ANSWER -Optimal strategy is
situationally determined
Key researchers - ANSWER -Miles and Snow 1978
Miles and Snow 1978 - ANSWER -4 strategic types of organiation
Functionalist view to strategy and MACs
Firms should match business strategy to industry environment
Dynamic = more innovative strategy - prospector
Less dynamic = more traditional - defender
What are the 4 strategies - ANSWER -Defender
Prospector
, Analyser
Reactor
Defender - structure and control systems - ANSWER -Aggressively maintain prominent
position in chose, narrow product market
Structure = centralised functional organisation
Control systems = efficiency focus with detail and tight control
Prospector - ANSWER -Create turbulence by continually introducing new products to
market
Structure - organic management arrangements and product group organisation
Control systems - effectiveness focus, accenting innovation, entrepreneurial effort and self
evaluation at lower levels
Analyser - ANSWER -Highly selective in stable sphere and rapidly copies successful
innovations in dynamic domain
Structure - dual core organisation: centralised functional for stable domain and organic for
dynamic sphere
Control systems - tight controls and efficiency focus for stable sphere and looser controls with
effectiveness focus for dynamic domain
Reactor - ANSWER -Well defined but obsolete strategy or running blind strategy
Structure - politics and careerism dominate over any logical arrangement of authority and
responsibility
