...Simon Cadez; Petr Petera; Jaroslav Wagner Purpose The purpose of this study is to examine the role of strategic management accounting (SMA) in facilitating strategic decisions and organizational performance. Drawing on contingency theory, the authors examine how two elements of the decision...

...Ietje Nazaruddin; Hafiez Sofyani; Evi Rahmawati; Tiyas Puji Utami; Rizka Amalia Purpose This study aims to examine the critical role of strategic management accounting ( SMA ) practices (interactive budgeting, accounting information quality and digital strategy) in driving the financial...

...Andrea Dello Sbarba Purpose The purpose of this paper is to investigate the relationship between strategy, strategic management accounting (SMA) and performance. Specifically, it aims to explore how SMA alignment is achieved to support both the internal and external fit of organizational...

...Nizar Mohammad Alsharari Purpose This paper aims to discuss the interplay between strategic management accounting (SMA) and three organizational change configurations: strategy, structure and restructuring. This explication occurs within a context that is characterized by organization...

...Robin Roslender; Susan Hart; Christian Nielsen Purpose This paper aims to identify and discuss insights from the business model field on the creation and delivery of value to customers that provide new thinking in relation to the strategic management accounting field. Design/methodology...

... at: opaulatos@aueb.gr © Emerald Publishing Limited 2018 Emerald Publishing Limited Licensed re-use rights only The purpose of this paper is to explore the impact of the top management team (TMT) characteristics and historical financial performance on strategic management accounting (SMA) usage...

...Abolfazl Amanollah Nejad Kalkhouran; Bahareh Hossein Nezhad Nedaei; Siti Zaleha Abdul Rasid Purpose The purpose of this paper is to investigate the effect of chief executive officer (CEO) characteristics and involvement in networks on strategic management accounting (SMA) and, in turn...

... accounting Strategic management accounting Management accounting change Business partnering Controllers Theory of reasoned action Controllers (also denoted as management accountants) are paramount within the finance function because they provide management with comprehensive information...

...Maik Lachmann; Thorsten Knauer; Rouven Trapp Purpose The purpose of this paper is to give an overview of the use of strategic management accounting (SMA) techniques in hospitals under competitive market environments. The paper analyses the dissemination of SMA techniques in consideration...

... for further empirical research. Balanced scorecard Management accounting Organizational learning Strategic performance measurement Strategic management accounting Sven Modell can be contacted at: Sven.Modell@mbs.ac.uk © Emerald Group Publishing Limited 2012 The objective...

...Khaled Hutaibat; Larissa von Alberti‐Alhtaybat; Khaldoon Al‐Htaybat Purpose The purpose of this paper is to explore the concept of strategic management accounting (SMA) in an English university. It is in search of and investigates SMA practices and processes, and their meaning to participants...