Strategy, strategic management accounting and performance: a configurational analysis

Simon Cadez, Chris Guilding
  • Industrial Management & Data Systems, March 2012, Emerald
  • DOI: 10.1108/02635571211210086

Strategic management accounting

What is it about?

The study challenges mainstream contingency based modelling by a finding that different configurations of business strategy and structure are associated with similar performance levels.

Why is it important?

The paper breaks new ground by showing that multiple designs of strategy and strategic management accounting may be equally effective in a particular context.

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The following have contributed to this page: Professor Simon Cadez