{"id":"https://openalex.org/W2078616363","doi":"https://doi.org/10.1108/02635571211210086","title":"Strategy, strategic management accounting and performance: a configurational analysis","display_name":"Strategy, strategic management accounting and performance: a configurational analysis","publication_year":2012,"publication_date":"2012-03-10","ids":{"openalex":"https://openalex.org/W2078616363","doi":"https://doi.org/10.1108/02635571211210086","mag":"2078616363"},"language":"en","primary_location":{"id":"doi:10.1108/02635571211210086","is_oa":false,"landing_page_url":"https://doi.org/10.1108/02635571211210086","pdf_url":null,"source":{"id":"https://openalex.org/S37320504","display_name":"Industrial Management & Data Systems","issn_l":"0263-5577","issn":["0263-5577","1758-5783"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Industrial Management &amp; Data Systems","raw_type":"journal-article"},"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5002323298","display_name":"Simon \u010cade\u017e","orcid":"https://orcid.org/0000-0001-6762-8378"},"institutions":[{"id":"https://openalex.org/I153976015","display_name":"University of Ljubljana","ror":"https://ror.org/05njb9z20","country_code":"SI","type":"education","lineage":["https://openalex.org/I153976015"]}],"countries":["SI"],"is_corresponding":true,"raw_author_name":"Simon Cadez","raw_affiliation_strings":["Faculty of Economics, University of Ljubljana, Ljubljana, Slovenia","Faculty of Economics, University of Ljubljana, Ljubljana, Slovenia;"],"affiliations":[{"raw_affiliation_string":"Faculty of Economics, University of Ljubljana, Ljubljana, Slovenia","institution_ids":["https://openalex.org/I153976015"]},{"raw_affiliation_string":"Faculty of Economics, University of Ljubljana, Ljubljana, Slovenia;","institution_ids":["https://openalex.org/I153976015"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5108452853","display_name":"Chris Guilding","orcid":null},"institutions":[{"id":"https://openalex.org/I11701301","display_name":"Griffith University","ror":"https://ror.org/02sc3r913","country_code":"AU","type":"education","lineage":["https://openalex.org/I11701301"]}],"countries":["AU"],"is_corresponding":false,"raw_author_name":"Chris Guilding","raw_affiliation_strings":["Centre for Tourism, Sport and Service Innovation, Griffith University, Gold Coast, Australia"],"affiliations":[{"raw_affiliation_string":"Centre for Tourism, Sport and Service Innovation, Griffith University, Gold Coast, Australia","institution_ids":["https://openalex.org/I11701301"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5002323298"],"corresponding_institution_ids":["https://openalex.org/I153976015"],"apc_list":null,"apc_paid":null,"fwci":9.2918,"has_fulltext":false,"cited_by_count":156,"citation_normalized_percentile":{"value":0.97807714,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":90,"max":100},"biblio":{"volume":"112","issue":"3","first_page":"484","last_page":"501"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9991999864578247,"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":0.9991999864578247,"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/T13402","display_name":"Business Strategy and Innovation","score":0.9006999731063843,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"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/management-accounting","display_name":"Management accounting","score":0.6582913398742676},{"id":"https://openalex.org/keywords/strategic-management","display_name":"Strategic management","score":0.6182289123535156},{"id":"https://openalex.org/keywords/context","display_name":"Context (archaeology)","score":0.5739197731018066},{"id":"https://openalex.org/keywords/originality","display_name":"Originality","score":0.5331961512565613},{"id":"https://openalex.org/keywords/strategic-planning","display_name":"Strategic planning","score":0.48489242792129517},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.44298356771469116},{"id":"https://openalex.org/keywords/process-management","display_name":"Process management","score":0.4265821576118469},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.35261401534080505},{"id":"https://openalex.org/keywords/knowledge-management","display_name":"Knowledge management","score":0.3514082431793213},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.3510046601295471},{"id":"https://openalex.org/keywords/management-science","display_name":"Management science","score":0.33088070154190063},{"id":"https://openalex.org/keywords/economics","display_name":"Economics","score":0.2907407283782959},{"id":"https://openalex.org/keywords/marketing","display_name":"Marketing","score":0.2538738250732422},{"id":"https://openalex.org/keywords/psychology","display_name":"Psychology","score":0.10529515147209167}],"concepts":[{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.6582913398742676},{"id":"https://openalex.org/C86275758","wikidata":"https://www.wikidata.org/wiki/Q376657","display_name":"Strategic management","level":2,"score":0.6182289123535156},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.5739197731018066},{"id":"https://openalex.org/C2776950860","wikidata":"https://www.wikidata.org/wiki/Q2914681","display_name":"Originality","level":3,"score":0.5331961512565613},{"id":"https://openalex.org/C48243021","wikidata":"https://www.wikidata.org/wiki/Q932522","display_name":"Strategic planning","level":2,"score":0.48489242792129517},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.44298356771469116},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.4265821576118469},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.35261401534080505},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.3514082431793213},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3510046601295471},{"id":"https://openalex.org/C539667460","wikidata":"https://www.wikidata.org/wiki/Q2414942","display_name":"Management science","level":1,"score":0.33088070154190063},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.2907407283782959},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.2538738250732422},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.10529515147209167},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","level":1,"score":0.0},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C11012388","wikidata":"https://www.wikidata.org/wiki/Q170658","display_name":"Creativity","level":2,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1108/02635571211210086","is_oa":false,"landing_page_url":"https://doi.org/10.1108/02635571211210086","pdf_url":null,"source":{"id":"https://openalex.org/S37320504","display_name":"Industrial Management & Data Systems","issn_l":"0263-5577","issn":["0263-5577","1758-5783"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Industrial Management &amp; Data Systems","raw_type":"journal-article"},{"id":"pmh:oai:research-repository.griffith.edu.au:10072/50571","is_oa":false,"landing_page_url":"http://hdl.handle.net/10072/50571","pdf_url":null,"source":{"id":"https://openalex.org/S4306402548","display_name":"Griffith Research Online (Griffith University, Queensland, Australia)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/I11701301","host_organization_name":"Griffith University","host_organization_lineage":["https://openalex.org/I11701301"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Journal article"}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Decent work and economic growth","id":"https://metadata.un.org/sdg/8","score":0.49000000953674316}],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":72,"referenced_works":["https://openalex.org/W1518206781","https://openalex.org/W1582452250","https://openalex.org/W1631511874","https://openalex.org/W1967968613","https://openalex.org/W1975853573","https://openalex.org/W1980067675","https://openalex.org/W1980849679","https://openalex.org/W1981703709","https://openalex.org/W1981724520","https://openalex.org/W1981751052","https://openalex.org/W1983392240","https://openalex.org/W1983905105","https://openalex.org/W1990141503","https://openalex.org/W1990795182","https://openalex.org/W2001579773","https://openalex.org/W2002186646","https://openalex.org/W2004776836","https://openalex.org/W2006760876","https://openalex.org/W2007804275","https://openalex.org/W2008314976","https://openalex.org/W2009778549","https://openalex.org/W2016093091","https://openalex.org/W2021228305","https://openalex.org/W2024380716","https://openalex.org/W2037894668","https://openalex.org/W2038631200","https://openalex.org/W2044224311","https://openalex.org/W2057354189","https://openalex.org/W2062258790","https://openalex.org/W2067384333","https://openalex.org/W2070056892","https://openalex.org/W2070177836","https://openalex.org/W2070983909","https://openalex.org/W2071058331","https://openalex.org/W2074641669","https://openalex.org/W2076057132","https://openalex.org/W2077551044","https://openalex.org/W2078049569","https://openalex.org/W2080805763","https://openalex.org/W2084576734","https://openalex.org/W2090727388","https://openalex.org/W2092147258","https://openalex.org/W2094497375","https://openalex.org/W2098386901","https://openalex.org/W2117921340","https://openalex.org/W2119261810","https://openalex.org/W2119347582","https://openalex.org/W2121994326","https://openalex.org/W2124210013","https://openalex.org/W2125654285","https://openalex.org/W2127078159","https://openalex.org/W2127266068","https://openalex.org/W2129334458","https://openalex.org/W2148836842","https://openalex.org/W2150805971","https://openalex.org/W2154906301","https://openalex.org/W2160915835","https://openalex.org/W2279279459","https://openalex.org/W2298100235","https://openalex.org/W2783633411","https://openalex.org/W2970871890","https://openalex.org/W3123883118","https://openalex.org/W3125904151","https://openalex.org/W3125939023","https://openalex.org/W3125991376","https://openalex.org/W3126087371","https://openalex.org/W3141220300","https://openalex.org/W4243337091","https://openalex.org/W4243363925","https://openalex.org/W4253478401","https://openalex.org/W4256647406","https://openalex.org/W6832670723"],"related_works":["https://openalex.org/W2363143165","https://openalex.org/W1612368499","https://openalex.org/W2367722511","https://openalex.org/W2066814525","https://openalex.org/W2373704583","https://openalex.org/W2039798511","https://openalex.org/W590723071","https://openalex.org/W2914820606","https://openalex.org/W2076732560","https://openalex.org/W3121161157"],"abstract_inverted_index":{"Purpose":[0],"The":[1,37,71,133,162,219],"purpose":[2],"of":[3,11,15,66,88,93,142,149,176,207,229],"this":[4],"paper":[5,220],"is":[6,96,116],"to":[7,22,44,194,213],"investigate":[8],"the":[9,46,99,119,140,150,168,174,202,205],"effectiveness":[10],"different":[12,103],"configurational":[13,42,120],"archetypes":[14],"strategy":[16,32,230],"and":[17,21,28,53,82,90,105,154,184,197,231],"strategic":[18,50,104,182,232],"management":[19,25,51,185,199,233,251],"accounting":[20,186,200,234],"appraise":[23],"how":[24,208],"accounting's":[26],"horizontal":[27],"vertical":[29],"alignment":[30],"with":[31,110,128],"can":[33,211],"facilitate":[34],"performance.":[35,54,130],"Design/methodology/approach":[36],"study":[38],"deploys":[39],"a":[40,64,178,240],"holistic":[41],"approach":[43],"examine":[45],"relationship":[47,180],"between":[48,181],"strategy,":[49],"accounting,":[52],"Configurations":[55],"are":[56,108,126],"derived":[57],"empirically,":[58],"using":[59],"an":[60,215],"inductive":[61],"approach,":[62],"from":[63],"sample":[65],"109":[67],"manufacturing":[68],"companies.":[69],"Findings":[70],"observed":[72],"configurations":[73,125],"(i.e.":[74],"\u201canalytics\u201d,":[75],"\u201cblue\u2010chips\u201d,":[76],"\u201cfirst":[77],"movers\u201d,":[78],"\u201cdomestic":[79],"protectors\u201d,":[80],"\u201claggards":[81],"socialism":[83],"relics\u201d)":[84],"constitute":[85],"varying":[86,91],"levels":[87],"performance":[89,112],"degrees":[92],"fit.":[94],"Support":[95],"provided":[97,117],"for":[98,118],"equifinality":[100],"proposition":[101,121],"that":[102,122,226],"structural":[106],"alternatives":[107],"associated":[109,127],"similar":[111],"levels.":[113],"Equivocal":[114],"support":[115],"internally":[123],"consistent":[124],"higher":[129],"Research":[131],"limitations/implications":[132],"variables":[134,210],"examined":[135],"do":[136],"not":[137],"fully":[138],"capture":[139],"complexity":[141],"pertinent":[143],"configurations.":[144],"Limitations":[145],"revolve":[146],"around":[147],"application":[148],"cluster":[151],"analytical":[152],"technique":[153],"its":[155],"reliance":[156],"on":[157],"researcher":[158],"judgement.":[159],"Practical":[160],"implications":[161],"study's":[163],"most":[164],"important":[165],"message":[166],"concerns":[167],"manner":[169],"in":[170,239,250],"which":[171],"it":[172],"highlights":[173],"fallibility":[175],"assuming":[177],"singular":[179],"choices":[183],"system":[187],"design.":[188],"While":[189],"prior":[190],"research":[191],"has":[192],"tended":[193],"offer":[195],"fragmented":[196],"unidirectional":[198],"prescriptions,":[201],"authors":[203],"raise":[204],"notion":[206],"key":[209],"interact":[212],"create":[214],"effective":[216,238],"organization.":[217],"Originality/value":[218],"breaks":[221],"new":[222],"ground":[223],"by":[224],"showing":[225],"multiple":[227],"designs":[228],"may":[235],"be":[236],"equally":[237],"particular":[241],"context.":[242],"This":[243],"finding":[244],"challenges":[245],"much":[246],"traditional":[247],"contingency\u2010based":[248],"modelling":[249],"accounting.":[252]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":8},{"year":2024,"cited_by_count":17},{"year":2023,"cited_by_count":27},{"year":2022,"cited_by_count":23},{"year":2021,"cited_by_count":14},{"year":2020,"cited_by_count":14},{"year":2019,"cited_by_count":6},{"year":2018,"cited_by_count":11},{"year":2017,"cited_by_count":11},{"year":2016,"cited_by_count":5},{"year":2015,"cited_by_count":9},{"year":2014,"cited_by_count":4},{"year":2013,"cited_by_count":4},{"year":2012,"cited_by_count":1}],"updated_date":"2026-04-05T17:49:38.594831","created_date":"2025-10-10T00:00:00"}
