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PSU Research Review
Article . 2020 . Peer-reviewed
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PSU Research Review
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Revisiting the relevance of strategic management accounting research

Authors: Md Mamunur Rashid; Md Mohobbot Ali; Dewan Mahboob Hossain;

Revisiting the relevance of strategic management accounting research

Abstract

PurposeThe purpose of this study is to present a review of the literature on strategic management accounting (SMA). Specifically, it focuses on the trend of SMA research since the publication of Langfield-Smith’s (2008) influential paper “Strategic management accounting: how far have we come in 25 years?” which raised the question of relevance of further SMA research.Design/methodology/approachThe study reviewed articles published on SMA as a whole (comprising a set of advanced management accounting techniques) and its specific techniques for the period of 2008 to 2019 in 23 leading accounting journals.FindingsThe review finds that research on SMA has focused on the contingencies influencing the adoption and implementation of SMA techniques and the effects of such adoption on various aspects of firm and employee performance. The renovation and modification of existing practices in attempt to match with the organizational context has also attracted the attention of several SMA scholars. In addition, a noticeable shift to the strategic management theory and case study method was observed during the study period.Originality/valueThe study focuses on the trend of SMA research in an attempt to revisit the relevance of further research in this arena, particularly as a response to the criticism raised by Langfield-Smith (2008).

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
11
Top 10%
Average
Top 10%
gold