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Organizational Configurations of Strategic Choices and Strategic Management Accounting

Simon Cadez () and Chris Guilding ()
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Simon Cadez: Faculty of Economics University of Ljubljana
Chris Guilding: Centre for Tourism, Sport and Service Innovation Griffith University.

No 902, Working Papers from Departament Empresa, Universitat Autònoma de Barcelona

Abstract: This is the first study to adopt a configurational paradigm in an investigation of strategic management accounting (SMA) adoption. The study examines the alignment and effectiveness of strategic choice and strategic management accounting (SMA) system design configurations. Six configurations were derived empirically by deploying a cluster analysis of data collected from a sample of 193 large Slovenian companies. The first four clusters appear to provide some support for the central configurational proposition that higher levels of vertical and horizontal configurational al ignments are associated with higher levels of performance. Evidence that contradicts the theory is also apparent, however, as the remaining two clusters exhibit high degrees of SMA vertical and horizontal alignment, but low performance levels. A particular contribution of the paper concerns its demonstration of the way that the configurational paradigm can be operationalised to examine management accounting phenomena and the nature of management accounting insights that can derive from applying the approach.

Keywords: Strategic management accounting; configurations; equifinality; strategy; market orientation. (search for similar items in EconPapers)
Date: 2009-02, Revised 2009-02
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Published in Working Papers at the Department of Business, February pages 1-35

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