Contextual factors moderating the impact of strategic management accounting on competitive advantage

Purpose This study investigates the influence of six interrelated contextual factors, namely organisational structure, quality information technology, business strategy in terms deliberate strategy-formulation, market orientation, competition and perceived environmental uncertainty (PEU), on usage intensity innovative management accounting techniques commonly referred to as strategic (SMA); impact SMA competitive advantage; moderating factors relationship between advantage. Design/methodology/approach Survey data were obtained through a structured questionnaire from publicly listed manufacturing companies main board Nigerian Stock Exchange (NSE). Ordinary least squares (OLS) regression moderated used analyse data. Both exploratory factor analysis (EFA) confirmatory (CFA) examine validity reliability variables first second order analysis. Structural equation modelling (SEM) (maximum likelihood estimation method) was applied assess robustness result. Findings Market orientation strategy-formulation emerged significant determinants intensity. Although there is advantage, strength moderate. Organisational PEU significantly moderate Research limitations/implications The emergence both predictor strongest moderator establish that it organisations take proactive approach issues may derive most benefit utilisation. Practical implications result this brings fore need involve accountants implementation leverage their competence deploying enhance competitiveness. Originality/value current first, researcher's knowledge, specifically distinctively affecting competitiveness developing country. Whilst these have been stressed important adoption techniques, provides empirical evidence extent which they exert SMA. presents relevance orientation—a construct has surprisingly received little research attention literature—as variable could affect innovation.