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| Author: | Cadez, S. Guilding, C. |
| Title: | An exploratory investigation of an integrated contingency model of strategic management accounting |
| Journal: | Accounting, Organizations and Society
2008 : OCT, VOL. 33:7-8 p.836-863 |
| Index terms: | strategic management management accounting performance management model testing Slovenia |
| Language: | eng |
| Abstract: | The paper examines the effects of strategic choices, market orientation and company size on two distinct dimensions of strategic management accounting (hereafter as: SMA) and, in turn, the mediating effect of SMA on company performance. The methodology involves a model that is advanced and tested using structuration equation modelling and data that is collected from a sample of 193 large Slovenian companies. The results 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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