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Strategic management accounting and business strategy: a loose coupling?

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Purpose – The purpose of this paper is to investigate whether business strategy influences strategic
management accounting (SMA) usage. Business strategy has been operationalized through strategic
pattern, mission and positioning.
Design/methodology/approach – The paper is based on an internet questionnaire survey of Italian
companies. Multiple regression analysis is used to test the impact of strategic variables (pattern, mission
and positioning) on SMA usage. Company size is included as control variable.
Findings – Several SMA techniques appear to be used in Italian companies as they are in other
countries investigated in different studies. Customer accounting, competitive position monitoring,
competitor performance appraisal based on published financial statement and quality costing
represent the most widely used SMA techniques in the Italian sample. From the regression analysis,
both defender- and cost leader-type of strategy are found to be more willing to use SMA techniques
addressing cost information.
Research limitations/implications – The issue, common in contingent research, of business
strategy definition and operationalization constitutes the main limitation of the paper; in an attempt to
restrict its effect, it uses three strategic typologies (pattern, mission and positioning) and employs a
measurement method used in previous studies. A second issue concerns the definition of SMA
techniques. There is no concurred list of SMA techniques in the literature and further discussion is
expected in the future.
Originality/value – First, empirical evidence is provided to a field (SMA) where empirical research
is needed in order to be comparable with traditional management accounting techniques. Second, for
the first time in SMA studies, a framework is employed that considers all of the three main strategic
variables (pattern, mission and positioning) used in management accounting literature. As a result, the
loose coupling between SMA techniques and business strategy typologies indicates (with the possible
exception of cost-related SMA techniques) that the same SMA technique can support different
strategic approaches of the company.

Keywords Strategic management, Accounting, Corporate strategy, Italy

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Ketersediaan

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Informasi Detail

Judul Seri

Journal of Accounting & Organizational Change

No. Panggil

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Penerbit

: Emerald Group., 2010

Deskripsi Fisik

Journal of Accounting & Organizational Change Vol. 6 No. 2, 2010 pp. 228-259

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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