Strategy, strategic management accounting and performance: a contingency perspective

Čadež, Simon (avtor), Petera, Petr (avtor), Wagner, Jaroslav (avtor)

Purpose – The purpose of this study is to examine the role of strategic management accounting (SMA) in facilitating strategic decisions and organizational performance. Drawing on contingency theory, the authors examine how two elements of the decision support system for strategic decisions – managerial reliance on SMA and accountants’ involvement in strategy processes – mediate the relationship between three distinct organizational strategic choices (strategy deliberation, market orientation and nonfinancial priorities) and organizational performance. Design/methodology/approach – The study uses a cross-sectional survey design. The proposed conceptual model is tested with partial least squares structural equation modeling analysis on a sample of 138 Czech firms. Findings – Support is provided for four of the six hypothesized mediation effects. The test of simple mediation reveals that managerial reliance on SMA positively mediates the relationship between two strategic choices (strategy deliberation and nonfinancial priorities) and performance, but not for the strategic choice of market orientation. The same pattern of mediation effects was also observed for serial mediation. Practical implications – Firms pursuing deliberate strategies and nonfinancial priorities can benefit from involving accountants in strategy processes and from managers relying on information gathered through SMA. These decision support system elements collectively enhance decision quality and, in turn, improve performance. Originality/value – The study advances SMA literature in two important ways. First, it introduces a novel SMA construct – managerial reliance on SMA – which adopts the perspective of information users rather than information preparers, unlike prior conceptualizations. Second, it advances a contingency model of SMA by theoretically proposing and empirically demonstrating that SMA is a powerful mediator between strategic choices and performance.

• Jezik: Angleški jezik
• Ključne besede: management, company performance, financial accounting, allotment, strategic management accounting, contingency theory, contingency fit, strategy deliberation, market orientation, nonfinancial priorities
• Vrsta gradiva: Članek v reviji
• Tipologija: 1.01 - Izvirni znanstveni članek
• Organizacija: EF - Ekonomska fakulteta
• Status publikacije: Objavljeno
• Različica publikacije: Objavljena publikacija
• Leto izida: 2026
• Št. strani: Str. 303-332
• Številčenje: Vol. 22, iss. 7
• PID: 20.500.12556/RUL-183999
• UDK: 658
• ISSN pri članku: 1832-5912
• DOI: 10.1108/JAOC-06-2025-0219
• COBISS.SI-ID: 282369283
• Datum objave v RUL: 23.06.2026

Gradivo je del revije

• Naslov: Journal of accounting & organisational change
• Založnik: Emerald
• ISSN: 1832-5912
• COBISS.SI-ID: 17223398

Licence

• Licenca: CC BY 4.0, Creative Commons Priznanje avtorstva 4.0 Mednarodna
• Povezava: http://creativecommons.org/licenses/by/4.0/deed.sl
• Opis: To je standardna licenca Creative Commons, ki daje uporabnikom največ možnosti za nadaljnjo uporabo dela, pri čemer morajo navesti avtorja.

Sekundarni jezik

• Jezik: Slovenski jezik
• Ključne besede: management, poslovanje podjetja, finančno računovodstvo, kontingentiranje

Projekti

• Financer: ARIS - Javna agencija za znanstvenoraziskovalno in inovacijsko dejavnost Republike Slovenije
• Številka projekta: P5-0441
• Naslov: Regeneracija ekonomije in posla

• Financer: Drugi - Drug financer ali več financerjev
• Številka projekta: F1/46/2021
• Naslov: F1/46/2021