Revisiting the relevance of strategic management accounting research

Purpose - The purpose of this study is to present a review of the literature on strategic management accounting (SMA). Specifically, it focuses on the trend of SMA research since the publication of Langfield-Smith’s (2008) influential paper “Strategic management accounting: how far have we come in 25 years?” which raised the question of relevance of further SMA research. Design/methodology/approach - The study reviewed articles published on SMA as a whole (comprising a set of advanced management accounting techniques) and its specific techniques for the period of 2008 to 2019 in 23 leading accounting journals. Findings - The review finds that research on SMA has focused on the contingencies influencing the adoption and implementation of SMA techniques and the effects of such adoption on various aspects of firm and employee performance. The renovation and modification of existing practices in attempt to match with the organizational context has also attracted the attention of several SMA scholars. In addition, a noticeable shift to the strategic management theory and case study method was observed during the study period. Originality/value - The study focuses on the trend of SMA research in an attempt to revisit the relevance of further research in this arena, particularly as a response to the criticism raised by Langfield-Smith (2008).