Figure 2.
The conceptual framework illustrates relationships among strategic choices, elements of a decision support system, managerial reliance on Strategic Management Accounting, S M A, and organisational performance. On the left side, strategic choices include Strategy Deliberation, Market Orientation, and Non-financial Priorities. Dashed arrows labelled H 2 a, H 2 b, and H 2 c connect these factors to Accountants’ Involvement in Strategy positioned at the centre top. Solid arrows labelled H 1 a, H 1 b, and H 1 c connect the three strategic choice factors directly to Managerial Reliance on S M A positioned at the centre right. A dashed arrow from Accountants’ Involvement in Strategy also points towards Managerial Reliance on S M A. Finally, a dashed arrow extends from Managerial Reliance on S M A to Performance on the far right. The framework demonstrates how strategic choices and accountants’ involvement influence managerial reliance on S M A and subsequently organisational performance.Conceptual model – simple and serial mediation