An exploratory investigation of an integrated contingency model of strategic management accounting

作者：Cadez Simon; Guilding Chris^*

来源：Accounting, Organizations and Society, 2008, 33(7-8): 836-863.

DOI：10.1016/j.aos.2008.01.003

This Study examines the effect of strategic choices, market orientation, and company size on two distinct dimensions of strategic management accounting (SMA) and, in turn, the mediating effect of SMA on company performance. A model is advanced and tested using structural equation modelling and data collected from a sample of 193 large Slovenian companies. The validity of the quantitative data findings has been appraised using qualitative data collected in tell exploratory interviews. The study's findings support contingency theory's tenet of no universally appropriate SMA system, with factors such as company size and strategy having a significant bearing on the successful application of SMA.

• 出版日期2008-11