Effects of the adoption of SMA techniques on firm performance
| Study | Country (sample size) | Theory applied | SMA techniques considered | Performance measures used | Findings |
|---|---|---|---|---|---|
| Developed economies | |||||
| Cadez and Guilding (2008) | Slovenia (193 largest companies, in terms of total revenue) | Contingency theory | 16 SMA techniques under 5 categories (costing, competitor, customer, strategic-decision-making, planning, control and performance measurement) | Perception of respondent (1–7 scale) on: ROI, margin on sales, capacity utilization, customer satisfaction, product quality, development of new product and market share | SMA usage is positively (significantly) associated with firm's performance |
| Cadez and Guilding (2012) | Slovenia (109 largest manufacturing companies) | Configurational theory | 16 SMA techniques identical to Cadez and Guilding (2008) above | Perception of respondent (1–7 scale) on: Return on investment, development of new product and market share | Limited support is found for the configurational proposition that internally consistent strategy and SMA system configurations are associated with higher firm's performance Consistent with equifinality proposition, different strategic and structural alternatives are associated with similar performance levels |
| Aykan and Aksoylu (2013) | Turkey (229 medium- and large-size business) | Strategic management | 16 SMA techniques based on Cadez and Guilding (2008) | Perceived qualitative and quantitative performance | Competitors and customer-oriented SMA techniques displayed significant positive effect on the perceived qualitative performance |
| Turner et al. (2017) | USA (95 hotel properties) | Contingency theory | 9 SMA techniques (CPA, benchmarking, CCA, strategic pricing, VCC, IPM, CPAPFS, attribute costing, strategic costing) | Hotel property customer performance and financial performance | Hotel property SMA use mediates the relationship between hotel property market orientation business strategy and hotel property financial performance |
| Developing economies | |||||
| Amanollah Nejad Kalkhouran et al. (2017) | Malaysia (121 SMEs) | Contingency theory and upper echelons theory | 16 SMA techniques of Cadez and Guilding (2008) plus value stream costing and customer segment profitability analysis | SMA usage has indirect positive effect on company performance in relation of CEO education and involvement in networks | |
| Alamri (2019) | Saudi Arabia (435 accounting managers from 124 listed companies) | Contingency theory | Five facets of SMA practices | Financial performance (market share, sales growth, profit growth, return on equity, cash-flow and return on assets) Nonfinancial performance (customer satisfaction, adaptive ability to a changing environment, innovative performance, employee satisfaction, product quality and new product/service offers) | SMA facets significantly (and positively) affect both financial and nonfinancial performance |
| Study | Country (sample size) | Theory applied | SMA techniques considered | Performance measures used | Findings |
|---|---|---|---|---|---|
| Slovenia (193 largest companies, in terms of total revenue) | Contingency theory | 16 SMA techniques under 5 categories (costing, competitor, customer, strategic-decision-making, planning, control and performance measurement) | Perception of respondent (1–7 scale) on: ROI, margin on sales, capacity utilization, customer satisfaction, product quality, development of new product and market share | SMA usage is positively (significantly) associated with firm's performance | |
| Slovenia (109 largest manufacturing companies) | Configurational theory | 16 SMA techniques identical to | Perception of respondent (1–7 scale) on: Return on investment, development of new product and market share | Limited support is found for the configurational proposition that internally consistent strategy and SMA system configurations are associated with higher firm's performance | |
| Turkey (229 medium- and large-size business) | Strategic management | 16 SMA techniques based on | Perceived qualitative and quantitative performance | Competitors and customer-oriented SMA techniques displayed significant positive effect on the perceived qualitative performance | |
| USA (95 hotel properties) | Contingency theory | 9 SMA techniques (CPA, benchmarking, CCA, strategic pricing, VCC, IPM, CPAPFS, attribute costing, strategic costing) | Hotel property customer performance and financial performance | Hotel property SMA use mediates the relationship between hotel property market orientation business strategy and hotel property financial performance | |
| Malaysia (121 SMEs) | Contingency theory and upper echelons theory | 16 SMA techniques of | SMA usage has indirect positive effect on company performance in relation of CEO education and involvement in networks | ||
| Saudi Arabia (435 accounting managers from 124 listed companies) | Contingency theory | Five facets of SMA practices | Financial performance (market share, sales growth, profit growth, return on equity, cash-flow and return on assets) | SMA facets significantly (and positively) affect both financial and nonfinancial performance | |
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