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dc.contributor.authorGuilding, Christopheren_US
dc.contributor.authorCadez, Simonen_US
dc.contributor.editorAnthony Hopwooden_US
dc.date.accessioned2017-05-03T13:20:22Z
dc.date.available2017-05-03T13:20:22Z
dc.date.issued2008en_US
dc.date.modified2011-10-26T07:11:27Z
dc.identifier.issn03613682en_US
dc.identifier.doi10.1016/j.aos.2008.01.003en_AU
dc.identifier.urihttp://hdl.handle.net/10072/23132
dc.description.abstractThis 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.en_US
dc.description.peerreviewedYesen_US
dc.description.publicationstatusYesen_AU
dc.format.extent231394 bytes
dc.format.mimetypeapplication/pdf
dc.languageEnglishen_US
dc.language.isoen_AU
dc.publisherElsevieren_US
dc.publisher.placeOxforden_US
dc.relation.ispartofstudentpublicationNen_AU
dc.relation.ispartofpagefrom836en_US
dc.relation.ispartofpageto863en_US
dc.relation.ispartofissue7-8en_US
dc.relation.ispartofjournalAccounting, Organizations and Societyen_US
dc.relation.ispartofvolume33en_US
dc.rights.retentionYen_AU
dc.subject.fieldofresearchManagement Accountingen_US
dc.subject.fieldofresearchcode350102en_US
dc.subject.fieldofresearchcode150105en_US
dc.titleAn exploratory investigation of an integrated contingency model of strategic management accountingen_US
dc.typeJournal articleen_US
dc.type.descriptionC1 - Peer Reviewed (HERDC)en_US
dc.type.codeC - Journal Articlesen_US
gro.rights.copyrightCopyright 2008 Elsevier Ltd. This is the author-manuscript version of this paper. Reproduced in accordance with the copyright policy of the publisher. Please refer to the journal's website for access to the definitive, published version.en_AU
gro.date.issued2008
gro.hasfulltextFull Text


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