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.
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.
| Original language | English |
|---|---|
| Pages (from-to) | 247-271 |
| Number of pages | 25 |
| Journal | Meditari Accountancy Research |
| Volume | 33 |
| Issue number | 1 |
| Early online date | 4 Dec 2024 |
| DOIs | |
| Publication status | Published - 12 Feb 2025 |
Keywords
- Organisational performance
- SMA facets
- SMA practice
- Use of SMA as a package