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Keywords: Strategic management accounting
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Journal Articles
The role of strategic management accounting adoption in shaping financial and innovation performance of SMEs: testing a mediating model
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Journal of Accounting & Organizational Change 1–26.
Published: 01 January 2026
...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...
Journal Articles
Journal of Accounting & Organizational Change (2024) 20 (6): 277–305.
Published: 29 October 2024
...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...
Journal Articles
The interplay of strategic management accounting, business strategy and organizational change: as influenced by a configurational theory
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Journal of Accounting & Organizational Change (2024) 20 (1): 153–176.
Published: 27 April 2023
...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...
Journal Articles
Strategic management accounting revisited: building on insights from the business model field
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Journal of Accounting & Organizational Change (2024) 20 (1): 1–20.
Published: 28 February 2023
...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...
Journal Articles
The impact of top management team characteristics and historical financial performance on strategic management accounting
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Journal of Accounting & Organizational Change (2018) 14 (4): 455–472.
Published: 06 November 2018
...@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...
Journal Articles
The indirect effect of strategic management accounting in the relationship between CEO characteristics and their networking activities, and company performance
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Journal of Accounting & Organizational Change (2017) 13 (4): 471–491.
Published: 06 November 2017
...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...
Journal Articles
Controllers as business partners in managerial decision-making: Attitude, subjective norm, and internal improvements
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Journal of Accounting & Organizational Change (2015) 11 (1): 24–46.
Published: 02 March 2015
... of such a behavior is still limited. The results contribute to literature by highlighting the importance of general managers’ expectations as triggers for business orientation of controllers and its related benefits for the organization. Management accounting Strategic management accounting Management...
Journal Articles
Strategic management accounting practices in hospitals: Empirical evidence on their dissemination under competitive market environments
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Journal of Accounting & Organizational Change (2013) 9 (3): 336–369.
Published: 13 September 2013
...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...
Journal Articles
The politics of the balanced scorecard
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Journal of Accounting & Organizational Change (2012) 8 (4): 475–489.
Published: 26 October 2012
... for further empirical research. Sven Modell can be contacted at: Sven.Modell@mbs.ac.uk © Emerald Group Publishing Limited 2012 Balanced scorecard Management accounting Organizational learning Strategic performance measurement Strategic management accounting The balanced scorecard...
Journal Articles
Strategic management accounting and the strategising mindset in an English higher education institutional context
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Journal of Accounting & Organizational Change (2011) 7 (4): 358–390.
Published: 01 November 2011
...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...
