H3a: Greater SMA usage is positivel

H3a: Greater SMA usage is positively associated with performance.
Strategic decision making participation – performance
In increasingly competitive and uncertain market contexts, the creation of inter-departmental teams can improve the speed and quality of an organization’s reaction to environmental developments, thus improving performance (Scott and Tiessen, 1999; Baines and Langfield-Smith, 2003; Rowe et al, in press). Heterogeneous senior management teams are better equipped to recognize strategic opportunities, and the representation of a greater breadth of functional perspectives enhances more informed strategy identification (Naranjo-Gil and Hartmann, 2007). Again, a conditional association is assumed that increased participation facilitates more effective managerial decisions, which in turn enhances organizational performance (Wooldrige and Floyd, 1990; De Haas and Kleingeld, 1999). Relative to their more traditional counterparts, strategic accountants can be seen to provide a distinct perspective when acting as an integral part of key organizational decision-making processes (Oliver, 1991, Scott and Tiessen, 1999). By being customer-oriented, proactive in analyzing business issues, liaising across functional boundaries and levels of management (Coad, 1996; Parker and Kyj, 2006; Rowe et al, in press), and by centralizing information management in modern intelligence centres, the relevance, accuracy and timeliness of information is increased (Brouthers and Roozen, 1999). Further, by nurturing a partner relationship with all the functions in the business they can add value to the decision-making process (Wooldridge and Floyd, 1990; Nyamori et al, 2001; Rowe et al, in press), thereby facilitating improved performance.

Hasil (Bahasa Indonesia) 1:

H3a: Lebih besar penggunaan SMA positif dikaitkan dengan kinerja.Pengambilan keputusan strategis partisipasi-kinerjaIn increasingly competitive and uncertain market contexts, the creation of inter-departmental teams can improve the speed and quality of an organization’s reaction to environmental developments, thus improving performance (Scott and Tiessen, 1999; Baines and Langfield-Smith, 2003; Rowe et al, in press). Heterogeneous senior management teams are better equipped to recognize strategic opportunities, and the representation of a greater breadth of functional perspectives enhances more informed strategy identification (Naranjo-Gil and Hartmann, 2007). Again, a conditional association is assumed that increased participation facilitates more effective managerial decisions, which in turn enhances organizational performance (Wooldrige and Floyd, 1990; De Haas and Kleingeld, 1999). Relative to their more traditional counterparts, strategic accountants can be seen to provide a distinct perspective when acting as an integral part of key organizational decision-making processes (Oliver, 1991, Scott and Tiessen, 1999). By being customer-oriented, proactive in analyzing business issues, liaising across functional boundaries and levels of management (Coad, 1996; Parker and Kyj, 2006; Rowe et al, in press), and by centralizing information management in modern intelligence centres, the relevance, accuracy and timeliness of information is increased (Brouthers and Roozen, 1999). Further, by nurturing a partner relationship with all the functions in the business they can add value to the decision-making process (Wooldridge and Floyd, 1990; Nyamori et al, 2001; Rowe et al, in press), thereby facilitating improved performance.