This study examines the effect of strategic choices, market orientation, and company size on two distinct dimensions of strategic management accounting (SMA) and, in turn, the mediating effect of SMA on company performance. A model is advanced and tested using structural equation modelling and data collected from a sample of 193 large Slovenian companies. The validity of the quantitative data findings has been appraised using qualitative data collected in ten exploratory interviews. The study's findings support contingency theory's tenet of no universally appropriate SMA system, with factors such as company size and strategy having a significant bearing on the successful application of SMA.

The relationship between corporate social responsibility (CSR) and corporate financial performance (CFP) has been subject to extensive empirical enquiry. Yet the body of evidence that has accumulated about the nature of the relationship is equivocal. A commonly identified reason for the diverse and contradictory results is measurement issues pertaining to both concepts of interest. This article aims to review alternative operationalisations and measurement approaches for the CSR and CFP concepts that have been deployed in empirical literature concerned with the CSR-CFP relationship. Several findings emanate from our study. First, CSR operationalisations in empirical literature range from multidimensional to one-dimensional. Second, CSR measurement approaches include reputation indices, content analyses, questionnaire-based surveys and one-dimensional measures, whereas CFP measurement approaches include accounting-based measures, market-based measures and combined measures. Third, no CSR measurement approach is without drawbacks. In addition to approach specific drawbacks, two problems inherent in most approaches are researcher subjectivity and selection bias that may influence the nature of CSR-CFP relationship detected in empirical literature. Finally, potential pathways to remedy these drawbacks are suggested.

Climate change mitigation and its related reduction of greenhouse gas (GHG) emissions is one of the most important challenges facing society. The major cause of the problem and the key to its solution are GHG‐intensive firms that emit vast amounts of anthropogenic GHG emissions. The study reported herein aims to increase our understanding of the climate change mitigation strategies of these firms, in particular their antecedents and effects. A comprehensive conceptual model is proposed and tested empirically based on a survey of 247 firms that participated in the European Union's Emissions Trading Scheme in the first two trading periods. We find that market pressures for reducing GHG emissions, perceived GHG‐related regulatory uncertainty and environmental strategy focus are important determinants of corporate GHG reduction strategies which, in turn, enhance GHG‐related performance. We also show that the results vary depending on the type of emissions.

The workload of most academics involves two main activities: research and teaching. Despite the dual nature of the work, career advancement usually chiefly depends on research performance. Since academics are rational actors, warnings are beginning to emerge that current predominantly research-based performance evaluation systems may be detrimental to creativity and innovation in teaching. This paper investigates the substance of these warnings by revisiting the relationship between research performance and teaching quality. Using a large cross-disciplinary sample of academics within a research-oriented university, we find, consistent with prior evidence, that research productivity is not related to teaching quality, whereas research quality is positively related with teaching quality. These findings discount fears that research-based performance evaluation in academia may be detrimental to teaching quality.

The purpose of this study is to investigate the effectiveness of different configurational archetypes of strategy and strategic management accounting and to appraise how management accounting's horizontal and vertical alignment with strategy can facilitate performance. Design/methodology/approach The study deploys a holistic configurational approach to examine the relationship between strategy, strategic management accounting, and performance. Configurations are derived empirically using an inductive approach from a sample of 109 manufacturing companies. Findings The observed configurations (i.e. 'analytics', 'blue-chips', 'first movers', 'domestic protectors', 'laggards and socialism relics') constitute varying levels of performance and varying degrees of fit. Support is provided for the equifinality proposition that different strategic and structural alternatives are associated with similar performance levels. Equivocal support is provided for the configurational proposition that internally consistent configurations are associated with higher performance. Research limitations/implications The variables examined do not fully capture the complexity of pertinent configurations. Limitations revolve around application of the cluster analytical technique and its reliance on researcher judgement. Practical implications The study's most important message concerns the manner in which it highlights the fallibility of assuming a singular relationship between strategic choices and management accounting system design. While prior research has tended to offer fragmented and unidirectional management accounting prescriptions, we raise the notion of how key variables can interact to create an effective organization. Originality/value The study breaks new ground by showing that multiple designs of strategy and strategic management accounting may be equally effective in a particular context. This finding challenges much traditional contingency based modelling in management accounting.