Table 1.

Summary of contingency-based SMA literature*

'StudyPredictorsIntervenorsOutcomes
Panel A: Congruency studies – SMA as outcome variable
Cinquini and Tenucci (2010) Business strategy, size SMA usage
Pavlatos (2015) Perceived environmental uncertainty, structure, quality of information system, organizational life cycle stage, historical performance SMA usage
Pavlatos and Kostakis (2018) Historical performance, CEO characteristics SMA usage
Hadid and Al-Sayed (2021) Management accounting networking, information system quality, innovation culture, outcome culture SMA usage
Rashid et al. (2023) Environmental uncertainty, competition intensity SMA usage
Baird et al. (2024) Organizational learning capability, employee empowerment of SMA practices, employee creativity SMA usage
Panel B: Contingency studies – SMA as mediator
Cadez and Guilding (2008) Business strategy, strategy deliberation, market orientation, sizeParticipation in strategic decision-making, SMA usagePerformance
Namazi and Rezaei (2024) Strategic planningSMA, budget motivation, org. commitmentBudgetary slack
Nuhu et al. (2025) Structure, resources, information, organizational climateSMA usagePerformance
Panel C: Contingency studies – SMA as moderator
Oyewo (2022) Structure, IT quality, business strategy, market orientation, competition intensity, PEU, sizeSMA usageComp. advantage
Su et al. (2023) Structure, resources, information, climateSMA usageComp. advantage
Panel D: Configurational studies
Cadez and Guilding (2012) Business strategy, strategy deliberation, market orientation, participation in strategic decision-making, SMA usagePerformance
Note(s):

*We outline only studies that include multiple SMA techniques and go beyond testing bivariate association

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