Figure 1.
The conceptual framework presents the Strategic Management Accounting, S M A, concept divided into 2 constructs. Construct 1, titled S M A techniques usage, is noted as not examined in the paper and includes dimensions such as Strategic Costing, Strategic Decision Making, Integrated Performance Measurement, Competitor Accounting, and Customer Accounting. Key sources listed are Guilding et al., 2000, Cadez and Guilding, 2008, and Hadid and Al-Sayed, 2021. Construct 2, titled Managerial Reliance on S M A, is proposed and examined in the paper and includes dimensions such as Identifying Critical Success Factors, Setting Strategic Objectives, Taking Actions, Monitoring Performance, and Cross-level and Cross-functional Managerial Dialogue. The key source for Construct 2 states that the construct is proposed in this study. Arrows from the Strategic Management Accounting concept connect to both constructs, illustrating their relationship within the framework.SMA conceptualization