Strategic management accounting and performance implications: a literature review and research agenda

Jafar Ojra · Abdullah Promise Opute · Mohammad Mobarak Alsolmi

74 citations0/0 files storedFuture Business Journal

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Accounting and Organizational Management Accounting Theory and Financial Reporting Corporate Governance and Management

Abstract

Abstract The important role that management accounting plays in driving organisational performance has been reiterated in the literature. In line with that importance, the call for more effort to enhance knowledge on strategic management accounting has increased over the years. Responding to that call, this study utilised a qualitative approach that involved a systematic review to synthesise existing literature towards understanding the strategic management accounting foundation, contingency factors, and organisational performance impact. Based on the evidence in reviewed literature, we flag key directions for advancing this theoretical premise towards providing further insights that would enable practitioners strategically align their strategic management accounting practices for optimal organisational performance. The limitations of this study have been acknowledged.

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References

1990Qualitative evaluation and research methods 1990Qualitative evaluation and research methods 2003Research Methods for Business Students 1985Competitive Advantage: Creating and Sustaining Superior Performance 2019Literature review as a research methodology: An overview and guidelines 2006A General Inductive Approach for Analyzing Qualitative Evaluation Data 1978Organizational Strategy, Structure, and Process 1990Market Orientation: The Construct, Research Propositions, and Managerial Implications

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