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

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Guilding, Christopher
Cadez, Simon
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Anthony Hopwood

Date
2008
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231394 bytes

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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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Accounting, Organizations and Society

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33

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7-Aug

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© 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.

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Management Accounting

Accounting, Auditing and Accountability

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