Paper Title
Exploring The Conditional Effect of Information Technology on Functional Level Strategy and Performance

Due to increasing significance of business model innovation and ongoing difficulties faced in implementing formally developed strategies, there is a strong case for studying functional level strategies from a new perspective. In this conceptual paper, we reviewed strategic management and management accounting literature, and suggest that functional level strategies are likely to implement overall corporate strategy by prioritizing on selective performance measure(s), and advanced use of information technology by employees is likely to have moderating effect on the relationship between functional strategy and performance. Keywords - Functional Strategy, Management Accounting, Performance Measures, Strategy Implementation