The Association between the use of strategic management accounting practices and competitive advantage: the moderating role of organisational culture

Research output: Contribution to journalArticlepeer-review

Abstract

This study examines the association between the use of strategic management accounting (SMA) practices and competitive advantage and the moderating role of four aspects of organisational culture – teamwork orientation, outcome orientation, innovation orientation and attention to detail orientation – on this association. Online survey data were collected from 408 accountants in Australian business organisations, and structural equation modelling (SEM) was used to analyse the data. The results indicate a positive association between the use of SMA practices and competitive advantage with such an association positively moderated by one cultural dimension, teamwork orientation. Specifically, the findings indicate that the positive effect of SMA practices on competitive advantage is dependent upon the fit between the use of SMA practices and teamwork orientation with more (less) teamwork-oriented organisations exhibiting a stronger (weaker) association between the use of SMA practices and competitive advantage.
Original languageEnglish
Pages (from-to)129-157
Number of pages19
JournalAdvances in Management Accounting
Volume35
DOIs
Publication statusPublished - 24 Oct 2023

Keywords

  • Organisational culture
  • strategic management accounting practices
  • competitive advantage
  • teamwork orientation
  • innovation orientation
  • survey

Fingerprint

Dive into the research topics of 'The Association between the use of strategic management accounting practices and competitive advantage: the moderating role of organisational culture'. Together they form a unique fingerprint.

Cite this