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

Nuraddeen Nuhu (Department of Accounting and Corporate Governance, Macquarie University, Sydney, Australia)
Kevin Baird (Department of Accounting and Corporate Governance, Macquarie University, Sydney, Australia)
Sophia Xia Su (Department of Accounting and Corporate Governance, Macquarie University, Sydney, Australia)

Meditari Accountancy Research

ISSN: 2049-372X

Article publication date: 4 December 2024

Issue publication date: 12 February 2025

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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

Acknowledgements

Declarations of interest: None.

Data availability statements: The data sets generated during and/or analysed during the current study are available from the corresponding author on reasonable request.

Compliance with ethical standards.

Ethical approval: All procedures performed in this study involving human participants were in accordance with the Australian National Statement on Ethical Conduct in Human Research. All participants were anonymous and are not identifiable from the data.

Citation

Nuhu, N., Baird, K. and Su, S.X. (2025), "The impact of strategic management accounting (SMA) facets on organisational performance: the mediating role of the use of SMA practices", Meditari Accountancy Research, Vol. 33 No. 1, pp. 247-271. https://doi.org/10.1108/MEDAR-05-2024-2481

Publisher

:

Emerald Publishing Limited

Copyright © 2024, Emerald Publishing Limited

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