Strategic Management Accounting Practices, Contingency Factors and Performance Implications: Evidence from China

Yao, Xialiang (2025) Strategic Management Accounting Practices, Contingency Factors and Performance Implications: Evidence from China. Doctoral thesis, University of Wales Trinity Saint David.

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Abstract

The purpose of this study is to investigate the current status of strategic management accounting (SMA) practice in Chinese listed organisations, the key factors associated with SMA practice, and its relationship with organisational performance. Taking a contingency perspective, this research explores these factors using a quantitative methodology. Data were collected through online questionnaires distributed to finance executives of listed organisations in both the Shanghai and Shenzhen stock markets. A total of 346 valid responses were obtained for analysis. The findings show that Chinese listed organisations have adopted various SMA techniques (strategic decision-making, competitor accounting, and customer accounting) to different extents. Further analysis indicates that SMA practice is associated with several contingency factors. Environmental uncertainty, particularly the dimension of market turbulence, exhibits a significant positive relationship with SMA practice. Moreover, a decentralised organisational structure and advanced technology are also significantly positively associated with SMA practice, and the adoption of SMA techniques is greater in organisations that pursue a prospector strategy. Regression analysis shows that the adoption of SMA techniques is significantly positively associated with both financial and non-financial performance. This strong correlation provides empirical support for the potential contribution of SMA practices across diverse performance metrics. The study offers evidence to enhance understanding of the application of strategic management accounting in developing economies and supports the relevance of contingency theory, particularly the contingency-based (strategic) management accounting (CBMA) model.

Item Type:	Thesis (Doctoral)
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Theses and Dissertations > Doctoral Theses
Identification Number:	https://doi.org/10.82227/repository.uwtsd.ac.uk.00004010
Depositing User:	Victoria Hankinson
Date Deposited:	18 Nov 2025 10:33
Last Modified:	18 Nov 2025 10:34
URI:	https://repository.uwtsd.ac.uk/id/eprint/4010

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