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An exploratory investigation of an integrated contingency model of strategic management accounting

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  • Cadez, Simon
  • Guilding, Chris
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    Abstract

    This study examines the effect of strategic choices, market orientation, and company size on two distinct dimensions of strategic management accounting (SMA) and, in turn, the mediating effect of SMA on company performance. A model is advanced and tested using structural equation modelling and data collected from a sample of 193 large Slovenian companies. The validity of the quantitative data findings has been appraised using qualitative data collected in ten exploratory interviews. The study's findings support contingency theory's tenet of no universally appropriate SMA system, with factors such as company size and strategy having a significant bearing on the successful application of SMA.

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    Bibliographic Info

    Article provided by Elsevier in its journal Accounting, Organizations and Society.

    Volume (Year): 33 (2008)
    Issue (Month): 7-8 ()
    Pages: 836-863

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    Handle: RePEc:eee:aosoci:v:33:y:2008:i:7-8:p:836-863

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    Web page: http://www.elsevier.com/locate/aos

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    Blog mentions

    As found by EconAcademics.org, the blog aggregator for Economics research:
    1. Integration of performance measurement system and performance – theory
      by Timur_PhD in Business performance management research for high performance organizations on 2011-04-12 08:43:10
    2. How to measure company performance in academic management research
      by Timur_PhD in Business performance management research for high performance organizations on 2010-11-11 14:31:00
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      by Timur_PhD in Business performance management research for high performance organizations on 2011-04-12 08:43:10
    4. How to measure company performance in academic management research
      by Timur_PhD in Business performance management research for high performance organizations on 2010-11-11 14:31:00
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    Cited by:
    1. Fullerton, Rosemary R. & Kennedy, Frances A. & Widener, Sally K., 2013. "Management accounting and control practices in a lean manufacturing environment," Accounting, Organizations and Society, Elsevier, vol. 38(1), pages 50-71.
    2. Rodgers, Waymond & Guiral, Andrés, 2011. "Potential model misspecification bias: Formative indicators enhancing theory for accounting researchers," The International Journal of Accounting, Elsevier, vol. 46(1), pages 25-50, March.
    3. Robin Roslender & Susan J Hart, 2010. "Strategic Management Accounting: Lots in a Name?," Accountancy Discussion Papers 1005, Accountancy Research Group, Heriot Watt University.
    4. Adel Elgharbawy & Magdy Abdel-Kader, 2013. "Enterprise governance and value-based management: a theoretical contingency framework," Journal of Management and Governance, Springer, vol. 17(1), pages 99-129, February.
    5. Christina Boedker, 2010. "Ostensive versus performative approaches for theorising accounting-strategy research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 23(5), pages 595-625, June.
    6. Kamisah Ismail & Mazni Abdullah & Noor Adwa Sulaiman & Noor Sharoja Sapiei, 2013. "The Use of Business Strategy in Advanced Manufacturing Environment," International Journal of Asian Social Science, Asian Economic and Social Society, vol. 3(10), pages 2134-2146, October.
    7. M. Frigotto & Graziano Coller & Paolo Collini, 2013. "The Strategy and Management Control Systems relationship as emerging dynamic process," Journal of Management and Governance, Springer, vol. 17(3), pages 631-656, August.

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