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Strategy, strategic management accounting and performance:a configurational analysis

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The purpose of this paper is to investigate the effectiveness of different configurational
archetypes of strategy and strategic management accounting and to appraise how management
accounting’s horizontal and vertical alignment with strategy can facilitate performance.
Design/methodology/approach – The study deploys a holistic configurational approach to
examine the relationship between strategy, strategic management accounting, and performance.
Configurations are derived empirically, using an inductive approach, from a sample of 109
manufacturing companies.
Findings – The observed configurations (i.e. “analytics”, “blue-chips”, “first movers”, “domestic
protectors”, “laggards and socialism relics”) constitute varying levels of performance and varying
degrees of fit. Support is provided for the equifinality proposition that different strategic and
structural alternatives are associated with similar performance levels. Equivocal support is provided
for the configurational proposition that internally consistent configurations are associated with higher
performance.
Research limitations/implications – The variables examined do not fully capture the complexity
of pertinent configurations. Limitations revolve around application of the cluster analytical technique
and its reliance on researcher judgement.
Practical implications – The study’s most important message concerns the manner in which it
highlights the fallibility of assuming a singular relationship between strategic choices and
management accounting system design. While prior research has tended to offer fragmented and
unidirectional management accounting prescriptions, the authors raise the notion of how key variables
can interact to create an effective organization.
Originality/value – The paper breaks new ground by showing that multiple designs of strategy and
strategic management accounting may be equally effective in a particular context. This finding
challenges much traditional contingency-based modelling in management accounting.

Keywords Slovenia, Strategic management, Management accounting, Manufacturing industries,
Strategic management accounting, Organizational performance, Configurations, Equifinality

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Informasi Detail

Judul Seri

Industrial Management & Data Systems

No. Panggil

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Penerbit

: Graduate School of Economics, Waseda University., 2012

Deskripsi Fisik

Industrial Management & Data Systems Vol. 112 No. 3, 2012

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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