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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
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URI: https://cronfa.swan.ac.uk/Record/cronfa58854
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first_indexed 2021-11-30T15:03:19Z
last_indexed 2021-12-02T04:16:40Z
id cronfa58854
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spelling 2021-12-01T15:54:13.5901743 v2 58854 2021-11-30 Strategic management accounting and performance implications: a literature review and research agenda 98fdad496bd3ffe83a308e0f641953d0 Jafar Ojra Jafar Ojra true false 2021-11-30 BAF 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. Journal Article Future Business Journal 7 1 Springer Science and Business Media LLC 2314-7210 Strategic management accounting, Competition intensity, Market turbulence, Formalisation,Decentralisation, Organisational strategy, Organisational performance 27 11 2021 2021-11-27 10.1186/s43093-021-00109-1 COLLEGE NANME Accounting and Finance COLLEGE CODE BAF Swansea University 2021-12-01T15:54:13.5901743 2021-11-30T15:00:22.2305261 Faculty of Humanities and Social Sciences School of Management - Business Management Jafar Ojra 1 Abdullah Promise Opute 2 Mohammad Mobarak Alsolmi 3 58854__21735__bc48d2b566cf455b974dfe13a209dbcc.pdf VoR.pdf 2021-11-30T15:04:28.4405999 Output 1166333 application/pdf Version of Record true © The Author(s) 2021. Open Access This article is licensed under a Creative Commons Attribution 4.0 International License true eng http://creativecommons.org/licenses/by/4.0/
title Strategic management accounting and performance implications: a literature review and research agenda
spellingShingle Strategic management accounting and performance implications: a literature review and research agenda
Jafar Ojra
title_short Strategic management accounting and performance implications: a literature review and research agenda
title_full Strategic management accounting and performance implications: a literature review and research agenda
title_fullStr Strategic management accounting and performance implications: a literature review and research agenda
title_full_unstemmed Strategic management accounting and performance implications: a literature review and research agenda
title_sort Strategic management accounting and performance implications: a literature review and research agenda
author_id_str_mv 98fdad496bd3ffe83a308e0f641953d0
author_id_fullname_str_mv 98fdad496bd3ffe83a308e0f641953d0_***_Jafar Ojra
author Jafar Ojra
author2 Jafar Ojra
Abdullah Promise Opute
Mohammad Mobarak Alsolmi
format Journal article
container_title Future Business Journal
container_volume 7
container_issue 1
publishDate 2021
institution Swansea University
issn 2314-7210
doi_str_mv 10.1186/s43093-021-00109-1
publisher Springer Science and Business Media LLC
college_str Faculty of Humanities and Social Sciences
hierarchytype
hierarchy_top_id facultyofhumanitiesandsocialsciences
hierarchy_top_title Faculty of Humanities and Social Sciences
hierarchy_parent_id facultyofhumanitiesandsocialsciences
hierarchy_parent_title Faculty of Humanities and Social Sciences
department_str School of Management - Business Management{{{_:::_}}}Faculty of Humanities and Social Sciences{{{_:::_}}}School of Management - Business Management
document_store_str 1
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description 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.
published_date 2021-11-27T04:15:42Z
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score 10.97096