Table 2 Adoption status of SMA...

Table 2

Adoption status of SMA techniques

Country	Developed countries*
Country	USA				UK		Australia				New Zealand		Italy						Slovenia
Study	Guilding et al. (2000)		Cravens and Guilding (2001)		Guilding et al. (2000)		Cadez and Guilding (2007)		Nuhu et al. (2017)		Guilding et al. (2000)		Cinquini and Tenucci (2007)		Cinquini and Tenucci (2010)		Cescon et al. (2019)		Cadez and Guilding (2007)
Sample size	127		120		63		26		127		124		92		92		55		134
Scale used	1–7		1–7		1–7		1–7		1–7		1–7		1–7**		1–7**		1–7		1–7
	Mean	Rank	Mean	Rank	Mean	Rank	Mean	Rank	Mean	Rank	Mean	Rank	Mean	Rank	Mean	Rank	Mean	Rank	Mean	Rank
ABC/M**	NA		3.54	6	NA		NA		4.02	3	NA		3.51	12	3.27	9	NA		NA
Attribute costing	2.37	10	NA		1.91	10	1.71	15	NA		2.54	9	5.28	1	NA		4.03	11	3.60	9
LCC**	2.73	9	2.73	10	2.60	8	2.21	12	NA		2.43	10	3.19	14	2.92	11	4.29	10	2.90	12
Quality costing	3.07	8	3.07	9	3.11	6	1.67	16	NA		3.46	5	4.31	7	4.12	4	4.60	8	4.31	2
Strategic costing	3.43	5	NA		3.72	5	3.33	7	NA		3.44	6	4.42	6	NA		NA		4.13	4
Target costing	3.19	6	3.19	7	2.90	7	2.00	14	4.16	2	3.16	7	3.84	9	3.62	6	4.92	5	3.64	8
VCC**	3.15	7	3.15	8	2.60	8	2.63	9	2.40	5	3.15	8	3.67	11	3.43	8	5.03	4	3.90	7
CCA**	4.09	4	4.09	4	4.37	4	3.96	4	NA		3.91	4	4.14	8	3.95	5	4.54	9	3.38	10
CPM**	4.93	1	4.93	1	5.20	1	4.40	1	NA		4.95	1	4.84	4	4.69	2	5.56	2	4.31	2
CPAFS**	4.50	2	4.50	3	4.78	2	4.04	3	NA		4.17	3	4.61	5	4.44	3	4.63	7	4.47	1
CPA**	NA		NA		NA		3.50	6	NA		NA		4.99	2	4.86	1	NA		3.90	7
LTCPA**	NA		NA		NA		2.35	11	NA		NA		NA		NA		NA		2.70	13
VCA**	NA		NA		NA		2.17	13	NA		NA		NA		NA		NA		2.08	14
Benchmarking	NA		4.59	2	NA		4.36	2	4.53	1	NA		3.82	10	3.61	7	NA		3.92	6
Brand valuation	2.35*	11	NA		2.50	9	2.52	9	NA		2.16	11	NA		NA		4.74	6	3.34	11
IPM/BSC**	NA		4.00	5	NA		2.83	8	3.16	4	NA		3.43	13	3.17	10	5.34	3	3.94	5
Strategic pricing	4.36	3	NA		4.73	3	3.88	5	NA		4.63	2	4.91	3	NA		5.72	1	4.29	3

Country	Developed countries*
Country	USA				UK		Australia				New Zealand		Italy						Slovenia
Study	Guilding et al. (2000)		Cravens and Guilding (2001)		Guilding et al. (2000)		Cadez and Guilding (2007)		Nuhu et al. (2017)		Guilding et al. (2000)		Cinquini and Tenucci (2007)		Cinquini and Tenucci (2010)		Cescon et al. (2019)		Cadez and Guilding (2007)
Sample size	127		120		63		26		127		124		92		92		55		134
Scale used	1–7		1–7		1–7		1–7		1–7		1–7		1–7**		1–7**		1–7		1–7
	Mean	Rank	Mean	Rank	Mean	Rank	Mean	Rank	Mean	Rank	Mean	Rank	Mean	Rank	Mean	Rank	Mean	Rank	Mean	Rank
ABC/M**	NA		3.54	6	NA		NA		4.02	3	NA		3.51	12	3.27	9	NA		NA
Attribute costing	2.37	10	NA		1.91	10	1.71	15	NA		2.54	9	5.28	1	NA		4.03	11	3.60	9
LCC**	2.73	9	2.73	10	2.60	8	2.21	12	NA		2.43	10	3.19	14	2.92	11	4.29	10	2.90	12
Quality costing	3.07	8	3.07	9	3.11	6	1.67	16	NA		3.46	5	4.31	7	4.12	4	4.60	8	4.31	2
Strategic costing	3.43	5	NA		3.72	5	3.33	7	NA		3.44	6	4.42	6	NA		NA		4.13	4
Target costing	3.19	6	3.19	7	2.90	7	2.00	14	4.16	2	3.16	7	3.84	9	3.62	6	4.92	5	3.64	8
VCC**	3.15	7	3.15	8	2.60	8	2.63	9	2.40	5	3.15	8	3.67	11	3.43	8	5.03	4	3.90	7
CCA**	4.09	4	4.09	4	4.37	4	3.96	4	NA		3.91	4	4.14	8	3.95	5	4.54	9	3.38	10
CPM**	4.93	1	4.93	1	5.20	1	4.40	1	NA		4.95	1	4.84	4	4.69	2	5.56	2	4.31	2
CPAFS**	4.50	2	4.50	3	4.78	2	4.04	3	NA		4.17	3	4.61	5	4.44	3	4.63	7	4.47	1
CPA**	NA		NA		NA		3.50	6	NA		NA		4.99	2	4.86	1	NA		3.90	7
LTCPA**	NA		NA		NA		2.35	11	NA		NA		NA		NA		NA		2.70	13
VCA**	NA		NA		NA		2.17	13	NA		NA		NA		NA		NA		2.08	14
Benchmarking	NA		4.59	2	NA		4.36	2	4.53	1	NA		3.82	10	3.61	7	NA		3.92	6
Brand valuation	2.35*	11	NA		2.50	9	2.52	9	NA		2.16	11	NA		NA		4.74	6	3.34	11
IPM/BSC**	NA		4.00	5	NA		2.83	8	3.16	4	NA		3.43	13	3.17	10	5.34	3	3.94	5
Strategic pricing	4.36	3	NA		4.73	3	3.88	5	NA		4.63	2	4.91	3	NA		5.72	1	4.29	3

Note(s): *No prior studies available in the context of developing economies. **ABC/M = Activity-based costing/management, LCC = Life cycle costing, VCC = Value chain costing, CCA = Competitor cost assessment, CPM = Competitive position monitoring, CPAFS = Competitor performance appraisal based on financial statements, CPA = Customer profitability analysis, LTCPA = Lifetime customer profitability analysis, VCA= Valuation of customers as assets, IPM = Integrated performance measurement, BSC = Balanced scorecard

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