Table A1. Attributes of articles on SMA...

Table A1.

Attributes of articles on SMA

Author/year	Topic	Journal title	Article type	Setting	Theory	Research method	Key findings
Cadez and Guilding (2008)	Integrated contingency model of SMA	AOS	Empirical	Multiple industries	Contingency theory	Survey	Strategy type, company size and accountants’ participation in strategic decision-making positively influence SMA use. SMA usage has positive effect on firm performance
Tillmann and Goddard (2008)	SMA and sense-making in a multinational company	MAR	Empirical	One multinational company	Grounded theory	Case study	Management accountants undertake sense-making activities using several strategies and SMA to understand the process
Ratnatunga (2008)	Carbonomics and SMA issues	Journal of applied MAR	Conceptual		Grounded theory	Literature review	Information provided by SMA techniques (e.g. costs of carbon regularity compliance and passing on the increased cost of carbon regulation to consumers through higher prices) may assist in carbon management
Ma and Tayles (2009)	Emergence of SMA: Institutional perspective	ABR	Empirical	One multinational company	Institutional theory	Case study	Several SMA techniques have been adopted by the company. Enhanced role of management accountants in strategic decision-making process was also evidenced
Cinquini and Tenucci (2010)	SMA and business strategy	JAOC	Empirical	Manufacturing	Contingency theory	Survey	The use of several customer and competitor-based SMA techniques in Italian manufacturing companies. Defender and cost-leader type strategy follower use costing-based SMA techniques
Hutaibat et al. (2011)	SMA in higher educational institute	JAOC	Empirical	Service	Grounded theory	Case study	Strategizing mindset, particularly bureaucratic and entrepreneurial mindset, encapsulates institutional and individual stance toward SMA
Tayles (2011)	General concepts of SMA	Review of MAR	Conceptual		SM	Literature review	Though the adoption rate of SMA techniques was low; the scores of perceived benefits and possibility of future adoption was promising
Nixon and Burns (2012)	The paradox of SMA	MAR	Conceptual		SM	Literature review	The extant literature of SMA used the first era concept of SM and ignored the second era resource-based SM literature
Cuganesan et al. (2012)	SMA, strategy practices in public sector	MAR	Empirical	Public sector	SM	Case study	MAC can positively contribute in strategizing beyond the typically ascribed functions of decision-facilitation and decision influencing
Cadez and Guilding (2012)	Strategy, SMA and performance	Industrial Management and Data Systems	Empirical	Manufacturing	Configurational theory	Survey	Various configurations results in varying level of fits and performance. Configurations that are internally consistent can lead to higher firm performance
Lachmann et al. (2013)	SMA practices in Hospitals	JAOC	Empirical	Hospital industry	SM	Survey	SMA techniques are used to a limited extent. Structural characteristics affect the use of SMA techniques
Carlsson-Wall et al. (2015)	SMA in close inter-organizational relationships	ABR	Empirical	Manufacturing	SM	Case study	SMA in close inter-organizational relationships has several characteristics parallel to accounting and strategizing literature with few differences. The use of SMA techniques provided various indirect benefits
Pavlatos (2015)	Contextual factors, SMA usage and historical performance in hotels	International Journal of Contemporary Hospitality Management	Empirical	Hotel industry	Contingency theory	Survey	Seven contingent factors affect SMA usage in hotels including PEU, structure, strategy and size. Lagging performance also affects SMA usage but moderated by PEU
Turner et al. (2017)	The role of SMA in hotel property performance	International journal of hospitality management (IJHM)	Empirical	Hotel industry	Contingency theory	Survey	Market orientation business strategy is the key determinant of hotel property SMA usage. The relationship between market orientation and firm performance is mediated by SMA usage and customer performance
Amanollah Nejad Kalkhouran et al. (2017)	CEO characteristics, SMA usage and firm performance	JAOC	Empirical	Service	Upper echelon and contingency theories	Survey	CEO education and network are positively associated with SMA usage. The positive effect of SMA usage on firm performance is mediated by CEO education and network
Lapsley and Rekers (2017)	The relevance of SMA to popular culture	MAR	Empirical	Service	SM	Case study	Strategy is a social process rather than a practice
Oboh and Ajibolade (2017)	SMA and decision-making	Future Business Journal	Empirical	Service	Contingency theories	Survey	Registered banks in Nigeria use SMA as a principle of operation. SMA usage has significant positive effect on strategic decision-making and firm’s market share
Arunruangsirilert and Chonglerttham (2017)	Corporate governance and SMA	Asian Review of Accounting	Empirical	Multiple industries	Agency theory, resource dependency theory and stewardship theory	Survey	Several corporate governance variables such as separation of CEO from chairman, proportion of independent director and frequency of audit committee meetings affect positively SMA usage and participation while board size has negative on SMA usage
Pavlatos and Kostakis (2018)	The effect of TMT characteristics and historical financial performance on SMA	JAOC	Empirical	Manufacturing	Upper echelon and Role theory	Survey	Companies with low past profitability makes heavy use of SMA techniques. TMT characteristics such as educational background, tenure, creativity influence the level of SMA usage
Alamri (2019)	SMA facets and organizational performance	Baltic Journal of Management	Empirical	Multiple industries	SM	Survey	SMA facets have significant effect on both financial and nonfinancial organizational performance

Author/year	Topic	Journal title	Article type	Setting	Theory	Research method	Key findings
Cadez and Guilding (2008)	Integrated contingency model of SMA	AOS	Empirical	Multiple industries	Contingency theory	Survey	Strategy type, company size and accountants’ participation in strategic decision-making positively influence SMA use. SMA usage has positive effect on firm performance
Tillmann and Goddard (2008)	SMA and sense-making in a multinational company	MAR	Empirical	One multinational company	Grounded theory	Case study	Management accountants undertake sense-making activities using several strategies and SMA to understand the process
Ratnatunga (2008)	Carbonomics and SMA issues	Journal of applied MAR	Conceptual		Grounded theory	Literature review	Information provided by SMA techniques (e.g. costs ofcarbon regularity compliance and passingon the increased cost of carbon regulationto consumers through higher prices) may assist in carbon management
Ma and Tayles (2009)	Emergence of SMA: Institutional perspective	ABR	Empirical	One multinational company	Institutional theory	Case study	Several SMA techniques have been adopted by the company. Enhanced role of management accountants in strategic decision-making process was also evidenced
Cinquini and Tenucci (2010)	SMA and business strategy	JAOC	Empirical	Manufacturing	Contingency theory	Survey	The use of several customer and competitor-based SMA techniques in Italian manufacturing companies. Defender and cost-leader type strategy follower use costing-based SMA techniques
Hutaibat et al. (2011)	SMA in higher educational institute	JAOC	Empirical	Service	Grounded theory	Case study	Strategizing mindset, particularly bureaucratic and entrepreneurial mindset, encapsulates institutional and individual stance toward SMA
Tayles (2011)	General concepts of SMA	Review of MAR	Conceptual		SM	Literature review	Though the adoption rate of SMA techniques was low; the scores of perceived benefits and possibility of future adoption was promising
Nixon and Burns (2012)	The paradox of SMA	MAR	Conceptual		SM	Literature review	The extant literature of SMA used the first era concept of SM and ignored the second era resource-based SM literature
Cuganesan et al. (2012)	SMA, strategy practices in public sector	MAR	Empirical	Public sector	SM	Case study	MAC can positively contribute in strategizing beyond the typically ascribed functions of decision-facilitation and decision influencing
Cadez and Guilding (2012)	Strategy, SMA and performance	Industrial Management and Data Systems	Empirical	Manufacturing	Configurational theory	Survey	Various configurations results in varying level of fits and performance. Configurations that are internally consistent can lead to higher firm performance
Lachmann et al. (2013)	SMA practices in Hospitals	JAOC	Empirical	Hospital industry	SM	Survey	SMA techniques are used to a limited extent. Structural characteristics affect the use of SMA techniques
Carlsson-Wall et al. (2015)	SMA in close inter-organizational relationships	ABR	Empirical	Manufacturing	SM	Case study	SMA in close inter-organizational relationships has several characteristics parallel to accounting and strategizing literature with few differences. The use of SMA techniques provided various indirect benefits
Pavlatos (2015)	Contextual factors, SMA usage and historical performance in hotels	International Journal of Contemporary Hospitality Management	Empirical	Hotel industry	Contingency theory	Survey	Seven contingent factors affect SMA usage in hotels including PEU, structure, strategy and size. Lagging performance also affects SMA usage but moderated by PEU
Turner et al. (2017)	The role of SMA in hotel property performance	International journal of hospitality management (IJHM)	Empirical	Hotel industry	Contingency theory	Survey	Market orientation business strategy is the key determinant of hotel property SMA usage. The relationship between market orientation and firm performance is mediated by SMA usage and customer performance
Amanollah Nejad Kalkhouran et al. (2017)	CEO characteristics, SMA usage and firm performance	JAOC	Empirical	Service	Upper echelon and contingency theories	Survey	CEO education and network are positively associated with SMA usage. The positive effect of SMA usage on firm performance is mediated by CEO education and network
Lapsley and Rekers (2017)	The relevance of SMA to popular culture	MAR	Empirical	Service	SM	Case study	Strategy is a social process rather than a practice
Oboh and Ajibolade (2017)	SMA and decision-making	Future Business Journal	Empirical	Service	Contingency theories	Survey	Registered banks in Nigeria use SMA as a principle of operation. SMA usage has significant positive effect on strategic decision-making and firm’s market share
Arunruangsirilert and Chonglerttham (2017)	Corporate governance and SMA	Asian Review of Accounting	Empirical	Multiple industries	Agencytheory, resource dependency theory and stewardship theory	Survey	Several corporate governance variables such as separation of CEO from chairman, proportion of independent director and frequency of audit committee meetings affect positively SMA usage and participation while board size has negative on SMA usage
Pavlatos and Kostakis (2018)	The effect of TMT characteristics and historical financial performance on SMA	JAOC	Empirical	Manufacturing	Upper echelon and Role theory	Survey	Companies with low past profitability makes heavy use of SMA techniques. TMT characteristics such as educational background, tenure, creativity influence the level of SMA usage
Alamri (2019)	SMA facets and organizational performance	Baltic Journal of Management	Empirical	Multiple industries	SM	Survey	SMA facets have significant effect on both financial and nonfinancial organizational performance

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