Contingencies of Usage Systems and Methods in Strategic Management Accounting

This study investigates the influence of external (environmental uncertainty, competitive intensity, and technological advancements) and internal contingencies (organizational size, culture, structure, leadership role, and style) on the implementation and use of strategic management accounting (SMA) systems. A survey was conducted among 746 respondents. Using the K-modes clustering algorithm, companies were grouped into three categories based on the intensity of SMA usage: Non-adopters, Moderate Users, and High Users. The Kruskal–Wallis test was applied to assess differences in contingency variables across these groups. The results show that internal contingencies significantly differ across the SMA usage clusters. Notably, organizational culture, structure quality, leadership quality, and goal clarity score higher in both Non-adopters and High Users, while Moderate Users exhibit the lowest levels. This U-shaped pattern is associated with company size. Small enterprises, characterized by flat structures and informal communication, often operate efficiently without advanced SMA tools. Large firms, although more complex and bureaucratic, benefit from greater resources and capabilities to adopt SMA systems. Medium-sized companies, despite using SMA, often face internal challenges such as limited communication and weaker organizational culture. This suggests that intensive SMA use may help address these weaknesses, although constraints like budget limitations and lack of expertise remain barriers. External contingencies, particularly technological advancements and environmental uncertainty, show a generally positive and monotonic relationship with SMA usage. Competitive intensity, however, displays a less consistent influence. These findings contribute to contingency-based research on SMA adoption, offering insights into how contextual factors shape the use of strategic accounting practices across different organizational types.