{"id":"https://openalex.org/W4415974395","doi":"https://doi.org/10.1016/j.procs.2025.09.628","title":"Contingencies of Usage Systems and Methods in Strategic Management Accounting","display_name":"Contingencies of Usage Systems and Methods in Strategic Management Accounting","publication_year":2025,"publication_date":"2025-01-01","ids":{"openalex":"https://openalex.org/W4415974395","doi":"https://doi.org/10.1016/j.procs.2025.09.628"},"language":"en","primary_location":{"id":"doi:10.1016/j.procs.2025.09.628","is_oa":true,"landing_page_url":"https://doi.org/10.1016/j.procs.2025.09.628","pdf_url":null,"source":{"id":"https://openalex.org/S120348307","display_name":"Procedia Computer Science","issn_l":"1877-0509","issn":["1877-0509"],"is_oa":true,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Procedia Computer Science","raw_type":"journal-article"},"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://doi.org/10.1016/j.procs.2025.09.628","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5045050512","display_name":"Anna Karma\u0144ska","orcid":"https://orcid.org/0000-0001-5883-1243"},"institutions":[{"id":"https://openalex.org/I188922065","display_name":"University of Economics in Katowice","ror":"https://ror.org/01vxt3d40","country_code":"PL","type":"education","lineage":["https://openalex.org/I188922065"]}],"countries":["PL"],"is_corresponding":true,"raw_author_name":"Anna Karma\u0144ska","raw_affiliation_strings":["University of Economics in Katowice, Faculty of Finance, ul. 1 Maja 50; 40-287 Katowice, Poland"],"affiliations":[{"raw_affiliation_string":"University of Economics in Katowice, Faculty of Finance, ul. 1 Maja 50; 40-287 Katowice, Poland","institution_ids":["https://openalex.org/I188922065"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5005704719","display_name":"Andrzej Piosik","orcid":"https://orcid.org/0000-0003-0057-5501"},"institutions":[{"id":"https://openalex.org/I188922065","display_name":"University of Economics in Katowice","ror":"https://ror.org/01vxt3d40","country_code":"PL","type":"education","lineage":["https://openalex.org/I188922065"]}],"countries":["PL"],"is_corresponding":true,"raw_author_name":"Andrzej Piosik","raw_affiliation_strings":["University of Economics in Katowice, Faculty of Finance, ul. 1 Maja 50; 40-287 Katowice, Poland"],"affiliations":[{"raw_affiliation_string":"University of Economics in Katowice, Faculty of Finance, ul. 1 Maja 50; 40-287 Katowice, Poland","institution_ids":["https://openalex.org/I188922065"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5005704719","https://openalex.org/A5045050512"],"corresponding_institution_ids":["https://openalex.org/I188922065"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.51027013,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"270","issue":null,"first_page":"5017","last_page":"5026"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9308000206947327,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9308000206947327,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11572","display_name":"Information Technology Governance and Strategy","score":0.004100000020116568,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.003800000064074993,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/sma*","display_name":"SMA*","score":0.8863000273704529},{"id":"https://openalex.org/keywords/clarity","display_name":"CLARITY","score":0.7052000164985657},{"id":"https://openalex.org/keywords/contingency","display_name":"Contingency","score":0.605400025844574},{"id":"https://openalex.org/keywords/contingency-theory","display_name":"Contingency theory","score":0.4968000054359436},{"id":"https://openalex.org/keywords/competitive-advantage","display_name":"Competitive advantage","score":0.44190001487731934},{"id":"https://openalex.org/keywords/organizational-performance","display_name":"Organizational performance","score":0.4180000126361847},{"id":"https://openalex.org/keywords/organizational-structure","display_name":"Organizational structure","score":0.4072999954223633},{"id":"https://openalex.org/keywords/management-accounting","display_name":"Management accounting","score":0.382099986076355}],"concepts":[{"id":"https://openalex.org/C161921814","wikidata":"https://www.wikidata.org/wiki/Q493743","display_name":"SMA*","level":2,"score":0.8863000273704529},{"id":"https://openalex.org/C2777146004","wikidata":"https://www.wikidata.org/wiki/Q14949826","display_name":"CLARITY","level":2,"score":0.7052000164985657},{"id":"https://openalex.org/C97508593","wikidata":"https://www.wikidata.org/wiki/Q1359069","display_name":"Contingency","level":2,"score":0.605400025844574},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.5515000224113464},{"id":"https://openalex.org/C60297154","wikidata":"https://www.wikidata.org/wiki/Q1434943","display_name":"Contingency theory","level":2,"score":0.4968000054359436},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.4828000068664551},{"id":"https://openalex.org/C58546491","wikidata":"https://www.wikidata.org/wiki/Q1150207","display_name":"Competitive advantage","level":2,"score":0.44190001487731934},{"id":"https://openalex.org/C165672731","wikidata":"https://www.wikidata.org/wiki/Q25047583","display_name":"Organizational performance","level":2,"score":0.4180000126361847},{"id":"https://openalex.org/C182566","wikidata":"https://www.wikidata.org/wiki/Q759524","display_name":"Organizational structure","level":2,"score":0.4072999954223633},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.382099986076355},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3797999918460846},{"id":"https://openalex.org/C86275758","wikidata":"https://www.wikidata.org/wiki/Q376657","display_name":"Strategic management","level":2,"score":0.3553999960422516},{"id":"https://openalex.org/C5274069","wikidata":"https://www.wikidata.org/wiki/Q2285707","display_name":"Categorical variable","level":2,"score":0.35120001435279846},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.32829999923706055},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3228999972343445},{"id":"https://openalex.org/C2779669084","wikidata":"https://www.wikidata.org/wiki/Q382097","display_name":"Resource-based view","level":3,"score":0.31279999017715454},{"id":"https://openalex.org/C12532035","wikidata":"https://www.wikidata.org/wiki/Q1399956","display_name":"Performance management","level":2,"score":0.30809998512268066},{"id":"https://openalex.org/C73555534","wikidata":"https://www.wikidata.org/wiki/Q622825","display_name":"Cluster analysis","level":2,"score":0.29120001196861267},{"id":"https://openalex.org/C86251818","wikidata":"https://www.wikidata.org/wiki/Q816754","display_name":"Benchmarking","level":2,"score":0.28780001401901245},{"id":"https://openalex.org/C198477413","wikidata":"https://www.wikidata.org/wiki/Q7647069","display_name":"Survey data collection","level":2,"score":0.28769999742507935},{"id":"https://openalex.org/C48243021","wikidata":"https://www.wikidata.org/wiki/Q932522","display_name":"Strategic planning","level":2,"score":0.27950000762939453},{"id":"https://openalex.org/C206345919","wikidata":"https://www.wikidata.org/wiki/Q20380951","display_name":"Resource (disambiguation)","level":2,"score":0.2791000008583069},{"id":"https://openalex.org/C2779304628","wikidata":"https://www.wikidata.org/wiki/Q3503480","display_name":"Face (sociological concept)","level":2,"score":0.27480000257492065},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.250900000333786},{"id":"https://openalex.org/C129011618","wikidata":"https://www.wikidata.org/wiki/Q7621821","display_name":"Strategic alignment","level":4,"score":0.25029999017715454}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1016/j.procs.2025.09.628","is_oa":true,"landing_page_url":"https://doi.org/10.1016/j.procs.2025.09.628","pdf_url":null,"source":{"id":"https://openalex.org/S120348307","display_name":"Procedia Computer Science","issn_l":"1877-0509","issn":["1877-0509"],"is_oa":true,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Procedia Computer Science","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.1016/j.procs.2025.09.628","is_oa":true,"landing_page_url":"https://doi.org/10.1016/j.procs.2025.09.628","pdf_url":null,"source":{"id":"https://openalex.org/S120348307","display_name":"Procedia Computer Science","issn_l":"1877-0509","issn":["1877-0509"],"is_oa":true,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Procedia Computer Science","raw_type":"journal-article"},"sustainable_development_goals":[],"awards":[],"funders":[{"id":"https://openalex.org/F4320322733","display_name":"Ministerstwo Edukacji i Nauki","ror":"https://ror.org/05dwvd537"}],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":28,"referenced_works":["https://openalex.org/W1981637880","https://openalex.org/W2003199860","https://openalex.org/W2004776836","https://openalex.org/W2010645000","https://openalex.org/W2058071349","https://openalex.org/W2081620325","https://openalex.org/W2086727202","https://openalex.org/W2087174135","https://openalex.org/W2102760360","https://openalex.org/W2127078159","https://openalex.org/W2130163918","https://openalex.org/W2402617504","https://openalex.org/W2483580919","https://openalex.org/W2766944619","https://openalex.org/W2802954925","https://openalex.org/W2883988735","https://openalex.org/W2993223442","https://openalex.org/W3012369093","https://openalex.org/W3124339737","https://openalex.org/W3125827743","https://openalex.org/W3186294771","https://openalex.org/W3215829602","https://openalex.org/W4205477768","https://openalex.org/W4239110044","https://openalex.org/W4379964768","https://openalex.org/W4388467307","https://openalex.org/W4402156208","https://openalex.org/W4406798194"],"related_works":[],"abstract_inverted_index":{"This":[0,119,177],"study":[1],"investigates":[2],"the":[3,26,44,56,90,116,241],"influence":[4],"of":[5,30,58,195,243],"external":[6],"(environmental":[7],"uncertainty,":[8,206],"competitive":[9],"intensity,":[10,218],"and":[11,14,23,28,64,101,109,133,148,154,173,193,204,211],"technological":[12,202],"advancements)":[13],"internal":[15,85,167],"contingencies":[16,86],"(organizational":[17],"size,":[18],"culture,":[19,96],"structure,":[20],"leadership":[21,99],"role,":[22],"style)":[24],"on":[25,55,231],"implementation":[27],"use":[29,182,242],"strategic":[31,244],"management":[32],"accounting":[33,245],"(SMA)":[34],"systems.":[35,159],"A":[36],"survey":[37],"was":[38,70],"conducted":[39],"among":[40],"746":[41],"respondents.":[42],"Using":[43],"K-modes":[45],"clustering":[46],"algorithm,":[47],"companies":[48],"were":[49],"grouped":[50],"into":[51,236],"three":[52],"categories":[53],"based":[54],"intensity":[57],"SMA":[59,91,141,158,181,215,232],"usage:":[60],"Non-adopters,":[61],"Moderate":[62,113],"Users,":[63,111],"High":[65,110],"Users.":[66],"The":[67,81],"Kruskal\u2013Wallis":[68],"test":[69],"applied":[71],"to":[72,156,228],"assess":[73],"differences":[74],"in":[75,106],"contingency":[76],"variables":[77],"across":[78,89,247],"these":[79,186],"groups.":[80],"results":[82],"show":[83,207],"that":[84,179],"significantly":[87],"differ":[88],"usage":[92],"clusters.":[93],"Notably,":[94],"organizational":[95,175,249],"structure":[97],"quality,":[98,100],"goal":[102],"clarity":[103],"score":[104],"higher":[105],"both":[107],"Non-adopters":[108],"while":[112],"Users":[114],"exhibit":[115],"lowest":[117],"levels.":[118],"U-shaped":[120],"pattern":[121],"is":[122],"associated":[123],"with":[124,214],"company":[125],"size.":[126],"Small":[127],"enterprises,":[128],"characterized":[129],"by":[130],"flat":[131],"structures":[132],"informal":[134],"communication,":[135],"often":[136,165],"operate":[137],"efficiently":[138],"without":[139],"advanced":[140],"tools.":[142],"Large":[143],"firms,":[144],"although":[145,188],"more":[146],"complex":[147],"bureaucratic,":[149],"benefit":[150],"from":[151],"greater":[152],"resources":[153],"capabilities":[155],"adopt":[157],"Medium-sized":[160],"companies,":[161],"despite":[162],"using":[163],"SMA,":[164],"face":[166],"challenges":[168],"such":[169],"as":[170],"limited":[171],"communication":[172],"weaker":[174],"culture.":[176],"suggests":[178],"intensive":[180],"may":[183],"help":[184],"address":[185],"weaknesses,":[187],"constraints":[189],"like":[190],"budget":[191],"limitations":[192],"lack":[194],"expertise":[196],"remain":[197],"barriers.":[198],"External":[199],"contingencies,":[200],"particularly":[201],"advancements":[203],"environmental":[205],"a":[208,221],"generally":[209],"positive":[210],"monotonic":[212],"relationship":[213],"usage.":[216],"Competitive":[217],"however,":[219],"displays":[220],"less":[222],"consistent":[223],"influence.":[224],"These":[225],"findings":[226],"contribute":[227],"contingency-based":[229],"research":[230],"adoption,":[233],"offering":[234],"insights":[235],"how":[237],"contextual":[238],"factors":[239],"shape":[240],"practices":[246],"different":[248],"types.":[250]},"counts_by_year":[],"updated_date":"2026-04-09T08:11:56.329763","created_date":"2025-11-06T00:00:00"}