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

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Title An exploratory investigation of an integrated contingency model of strategic management accounting
Author Guilding, Christopher John; Cadez, Simon
Journal Name Accounting, Organizations and Society
Editor Anthony Hopwood
Year Published 2008
Place of publication Oxford
Publisher Elsevier
Abstract 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 ten 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.
Peer Reviewed Yes
Published Yes
Alternative URI http://dx.doi.org/10.1016/j.aos.2008.01.003
Copyright Statement Copyright 2008 Elsevier Ltd. This is the author-manuscript version of this paper. Reproduced in accordance with the copyright policy of the publisher. Please refer to the journal's website for access to the definitive, published version.
Volume 33
Issue Number 7-8
Page from 836
Page to 863
ISSN 0361-3682
Date Accessioned 2009-03-09
Date Available 2011-10-26T07:11:27Z
Language en_AU
Research Centre Griffith Institute For Tourism
Faculty Griffith Business School
Subject Management Accounting; PRE2009-Management Accounting
URI http://hdl.handle.net/10072/23132
Publication Type Journal Articles (Refereed Article)
Publication Type Code c1

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