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Using a contingency perspective and a quantitative approach, data were collected via online questionnaires from finance executives listed on the Shanghai and Shenzhen stock markets, yielding 346 valid responses. Findings show varied SMA technique adoption and significant positive associations with environmental uncertainty, decentralised structure, advanced technology, and a prospector strategy. Regression results confirm SMA techniques relate positively to both financial and non-financial performance, supporting the contingency-based (strategic) management accounting model.",{"@graph":69,"@context":127},[70,84,106],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/strategic-management-accounting-practices-contingency-factors-and-performance-implications-evidence-from-china/199293/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/strategic-management-accounting-practices-contingency-factors-and-performance-implications-evidence-from-china/199293.png","ImageObject",300,407,{"name":92,"@type":93},"Aria","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-27","2026-09-04",true,{"@type":102,"interactionType":103,"userInteractionCount":105},"InteractionCounter",{"@type":104},"ViewAction",12,{"@type":107,"mainEntity":108},"FAQPage",[109,115,119,123],{"name":110,"@type":111,"acceptedAnswer":112},"What is the main purpose of the study?","Question",{"text":113,"@type":114},"To investigate the status of strategic management accounting (SMA) practice in Chinese listed organisations, determine key factors associated with SMA practice, and assess its relationship with organisational performance.","Answer",{"name":116,"@type":111,"acceptedAnswer":117},"How was the data collected and how many responses were analyzed?",{"text":118,"@type":114},"Data were collected through online questionnaires distributed to finance executives of listed organisations in the Shanghai and Shenzhen stock markets, and 346 valid responses were obtained for analysis.",{"name":120,"@type":111,"acceptedAnswer":121},"Which contingency factors show significant associations with SMA practice?",{"text":122,"@type":114},"Environmental uncertainty (especially market turbulence), decentralised organisational structure, and advanced technology are significantly positively associated with SMA practice.",{"name":124,"@type":111,"acceptedAnswer":125},"How does adopting SMA techniques relate to performance outcomes?",{"text":126,"@type":114},"Regression analysis indicates that adopting SMA techniques is significantly positively associated with both financial and non-financial performance, supporting SMA’s potential contribution across performance metrics.","https://schema.org",{"og:url":83,"og:type":129,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":131,"canonical":83},"index,follow",{"doc_id":133,"site_id":62},199293,1788505538,{"code":4,"msg":5,"data":136},{"doc_id":133,"user_id":137,"nickname":92,"user_avatar":138,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":139,"file_id":140,"file_url":141,"file_type":142,"file_size":143,"view_count":105,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":144,"language":145,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":146,"faqs":147,"seo_title":148,"seo_description":67,"update_tm":134,"read_time":149,"preview_page_count":4},2336464648322,"https://ap-avatar.wpscdn.com/avatar/2200025388227c56fec?_k=1778556882303663488","Strategic management accounting practices, contingency factors and performance implications: evidence from China  \nXialiang Yao  \nSupervised by: Prof. Abdullah Promise Opute and  \nProf. Wilson Ozuem  \nSubmitted in partial fulfilment for the award of the degree of DBA University of Wales Trinity Saint David  \n2024  \nDeclaration  \nThis work has not previously been accepted in substance for any degree and isnot being concurrently submitted in candidature for any degree.  \nSigned ..........Xialiang Yao.......................... (candidate)  \nDate ........... 6 September 2024........................  \nSTATEMENT 1  \nThis thesis is the result of my own investigations, except where otherwise stated. Where correction services have been used the extent and nature of the correction is clearly marked in a footnote(s). Other sources are acknowledged by footnotes giving explicit references. A bibliography is appended.  \nSigned ..........Xialiang Yao.......................... (candidate)  \nDate ........... 6 September 2024........................  \nSTATEMENT 2  \nI hereby give consent for my thesis, if accepted, to be available for deposit in the University’s digital repository.  \nSigned ..........Xialiang Yao.......................... (candidate)  \nDate ........... 6 September 2024........................  \nAcknowledgements  \nDuring the whole journey of my doctoral research, I have received help and support  \nfrom many people. Their guidance and encouragement have accompanied me through challenges and helped me to finalise the thesis successfully.  \nI am sincerely grateful to both my supervisors, Dr Abdullah Promise Opute and Professor Wilson Ozuem, for their invaluable guidance, support and patience  \nthroughout the research process. Their insightful feedback and constant encouragement provided a solid foundation for my research and writing.  \nDr Caroline Jawad’s support also motivated me to push through when I was facing  \ndifficulties. Her encouragement and dedication helped me persevere through difficult times, both academically and emotionally.  \nIn addition, I would like to thank the finance directors who participated in my survey.  \nWith their time and the sharing of their expertise, this research was possible.  \nMy fellow DBA students have also been a great source of support. Through countless  \ndiscussions, writing challenges and encouragement during our shared learning journey, they have shown me the strength of collaboration.  \nFinally, I would like to thank my family in particular. Their support, understanding  \nand love have given me endless strength throughout my studies and helped me through every critical moment.  \nI am deeply grateful to all those who have helped me along the way, both directly and  \nindirectly. Your support has brought me to where I am today.  \nAbstract  \nThe purpose of this study is to investigate the current status of strategic management accounting (SMA) practice in Chinese listed organisations, the key factors associated  \nwith SMA practice, and its relationship with organisational performance. Taking a contingency perspective, this research explores these factors using a quantitative  \nmethodology. Data were collected through online questionnaires distributed to finance  \nexecutives of listed organisations in both the Shanghai and Shenzhen stock markets. A total of 346 valid responses were obtained for analysis.  \nThe findings show that Chinese listed organisations have adopted various SMA techniques (strategic decision-making, competitor accounting, and customer accounting) to different extents. Further analysis indicates that SMA practice is associated with several contingency factors. Environmental uncertainty, particularly the dimension of market turbulence, exhibits a significant positive relationship with SMA practice. Moreover, a decentralised organisational structure and advanced technology are also significantly positively associated with SMA practice, and the adoption of SMA techniques is gre","cbCaiaUmyfqEgdrT","https://ap.wps.com/l/cbCaiaUmyfqEgdrT","pdf",9275840,362,"English","# Chapter 1 Introduction\n## 1.1 Importance of Strategic Management Accounting (SMA): An Introduction\n## 1.2 Rationale for this Study\n# Declaration\n# Acknowledgements\n# Abstract\n# Table of contents\n# Index of Tables\n# Index of Figures\n# List of Abbreviations and Acronyms","[{\"question\":\"What is the main purpose of the study?\",\"answer\":\"To investigate the status of strategic management accounting (SMA) practice in Chinese listed organisations, determine key factors associated with SMA practice, and assess its relationship with organisational performance.\"},{\"question\":\"How was the data collected and how many responses were analyzed?\",\"answer\":\"Data were collected through online questionnaires distributed to finance executives of listed organisations in the Shanghai and Shenzhen stock markets, and 346 valid responses were obtained for analysis.\"},{\"question\":\"Which contingency factors show significant associations with SMA practice?\",\"answer\":\"Environmental uncertainty (especially market turbulence), decentralised organisational structure, and advanced technology are significantly positively associated with SMA practice.\"},{\"question\":\"How does adopting SMA techniques relate to performance outcomes?\",\"answer\":\"Regression analysis indicates that adopting SMA techniques is significantly positively associated with both financial and non-financial performance, supporting SMA’s potential contribution across performance metrics.\"}]","Strategic Management Accounting Practices - Contingency Factors and Performance Implications - Evidence from China | PDF",912]