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

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 ca...

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Autores principales:	Jafar Ojra, Abdullah Promise Opute, Mohammad Mobarak Alsolmi
Formato:	article
Lenguaje:	EN
Publicado:	SpringerOpen 2021
Materias:	Strategic management accounting Competition intensity Market turbulence Formalisation Decentralisation Organisational strategy Business HF5001-6182 Finance HG1-9999
Acceso en línea:	https://doaj.org/article/7a1c298a29fc42e58c045d5d7d12faa1
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spelling	oai:doaj.org-article:7a1c298a29fc42e58c045d5d7d12faa12021-11-28T12:08:51ZStrategic management accounting and performance implications: a literature review and research agenda10.1186/s43093-021-00109-12314-7210https://doaj.org/article/7a1c298a29fc42e58c045d5d7d12faa12021-11-01T00:00:00Zhttps://doi.org/10.1186/s43093-021-00109-1https://doaj.org/toc/2314-7210Abstract 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.Jafar OjraAbdullah Promise OputeMohammad Mobarak AlsolmiSpringerOpenarticleStrategic management accountingCompetition intensityMarket turbulenceFormalisationDecentralisationOrganisational strategyBusinessHF5001-6182FinanceHG1-9999ENFuture Business Journal, Vol 7, Iss 1, Pp 1-17 (2021)
institution	DOAJ
collection	DOAJ
language	EN
topic	Strategic management accounting Competition intensity Market turbulence Formalisation Decentralisation Organisational strategy Business HF5001-6182 Finance HG1-9999
spellingShingle	Strategic management accounting Competition intensity Market turbulence Formalisation Decentralisation Organisational strategy Business HF5001-6182 Finance HG1-9999 Jafar Ojra Abdullah Promise Opute Mohammad Mobarak Alsolmi Strategic management accounting and performance implications: a literature review and research agenda
description	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.
format	article
author	Jafar Ojra Abdullah Promise Opute Mohammad Mobarak Alsolmi
author_facet	Jafar Ojra Abdullah Promise Opute Mohammad Mobarak Alsolmi
author_sort	Jafar Ojra
title	Strategic management accounting and performance implications: a literature review and research agenda
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
publisher	SpringerOpen
publishDate	2021
url	https://doaj.org/article/7a1c298a29fc42e58c045d5d7d12faa1
work_keys_str_mv	AT jafarojra strategicmanagementaccountingandperformanceimplicationsaliteraturereviewandresearchagenda AT abdullahpromiseopute strategicmanagementaccountingandperformanceimplicationsaliteraturereviewandresearchagenda AT mohammadmobarakalsolmi strategicmanagementaccountingandperformanceimplicationsaliteraturereviewandresearchagenda
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Strategic management accounting and performance implications: a literature review and research agenda

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