Strategic management accounting and performance implications: a literature review and research agenda

Ojra, Jafar and Opute, Abdullah Promise and Alsolmi, Mohammad Mobarak (2021) Strategic management accounting and performance implications: a literature review and research agenda. Future Business Journal, 7 (1). p. 64. ISSN 2314-7210

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Abstract: The important role that management accounting plays in driving organisational performance has been reiterated in the literature. In line with that importance, the call for more effort to enhance knowledge on strategic management accounting has increased over the years. Responding to that call, this study utilised a qualitative approach that involved a systematic review to synthesise existing literature towards understanding the strategic management accounting foundation, contingency factors, and organisational performance impact. Based on the evidence in reviewed literature, we flag key directions for advancing this theoretical premise towards providing further insights that would enable practitioners strategically align their strategic management accounting practices for optimal organisational performance. The limitations of this study have been acknowledged.

Item Type: Article
Additional Information: ** From Springer Nature via Jisc Publications Router ** History: received 25-05-2021; accepted 30-10-2021; registration 01-11-2021; pub-electronic 27-11-2021; online 27-11-2021; collection 12-2021. ** Licence for this article:
Uncontrolled Keywords: Review, Strategic management accounting, Competition intensity, Market turbulence, Formalisation, Decentralisation, Organisational strategy, Organisational performance
Subjects: H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Institutes and Academies > Institute of Management and Health > Business, Finance and Management
SWORD Depositor: JISC Publications Router
Depositing User: JISC Publications Router
Date Deposited: 09 Dec 2021 16:37
Last Modified: 26 Oct 2023 12:29

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