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

Jafar Ojra, Abdullah Promise Opute, Mohammad Mobarak Alsolmi

Future Business Journal, Volume: 7, Issue: 1

Swansea University Author: Jafar Ojra

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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...

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Published in: Future Business Journal
ISSN: 2314-7210
Published: Springer Science and Business Media LLC 2021
Online Access: Check full text

URI: https://cronfa.swan.ac.uk/Record/cronfa58854
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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.
Keywords: Strategic management accounting, Competition intensity, Market turbulence, Formalisation,Decentralisation, Organisational strategy, Organisational performance
College: School of Management
Issue: 1