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The purpose of this paper is to explore the impact of the top management team (TMT) characteristics and historical financial performance on strategic management accounting (SMA) usage.

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This page is a summary of: The impact of top management team characteristics and historical financial performance on strategic management accounting, Journal of Accounting & Organizational Change, November 2018, Emerald,
DOI: 10.1108/jaoc-11-2017-0112.
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