The influence of organisational learning capability on the organisational use of SMA practices: The mediating role of employee creativity and empowerment

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Abstract

This study extends the strategic management accounting (SMA) and organisational learning literature by examining the role of organisational learning capability in facilitating the organisational use of SMA practices. Further, we consider the role of two employee behavioural factors – employee empowerment of SMA practices and employee creativity – in mediating this relationship. Data was collected from 332 accountants in Australian business organisations using an online survey questionnaire, with structural equation modelling applied to analyse the data. The findings highlight the direct and indirect (through employee empowerment of SMA practices and employee creativity) influence that organisational learning capability has on the organisational use of SMA practices.
Original languageEnglish
Pages (from-to)2321-2343
Number of pages23
JournalAccounting & Finance
Volume64
Issue number3
Early online date5 Jan 2024
DOIs
Publication statusPublished - Sept 2024

Bibliographical note

© 2024 The Authors. Accounting & Finance published by John Wiley & Sons Australia, Ltd on behalf of Accounting and Finance Association of Australia and New Zealand. Version archived for private and non-commercial use with the permission of the author/s and according to publisher conditions. For further rights please contact the publisher.

Keywords

  • employee creativity
  • employee empowerment of SMA practices
  • language
  • organisational learning capability
  • strategic management accounting practices

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