The impact of strategic management accounting (SMA) facets on organisational performance: the mediating role of the use of SMA practices

Nuraddeen Nuhu, Kevin Baird and Sophia Xia Su

Meditari Accountancy Research, 2024, vol. 33, issue 1, 247-271

Abstract: Purpose - This study aims to examine the mediating role of the use of SMA practices on the association between SMA facets and organisational performance. Design/methodology/approach - A structural equation modelling was used to analyse the data based on a survey of 408 accountants working in Australian organisations. Findings - The results of the structural equation model indicated that SMA facets were positively associated with the use of SMA practices as a package. The use of SMA practices as a package was subsequently positively associated with organisational performance, with the use of SMA practices mediating the effect of SMA facets on organisational performance. In addition, a direct association was found between SMA facets and organisational performance. Originality/value - The findings make a significant contribution to the management accounting literature, specifically to the emerging SMA and use of management accounting practices as a package line of studies. The findings also have significant implications for practice, highlighting the need to consider the interplay between the facets of SMA and the use of SMA practices as a means of enhancing the impact of SMA.

Keywords: SMA practice; SMA facets; Use of SMA as a package; Organisational performance (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eme:medarp:medar-05-2024-2481

DOI: 10.1108/MEDAR-05-2024-2481

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