Purpose: The purpose of this paper is to develop an extensive conceptualization of strategic management accounting (SMA) facets, as well as to explore the impact of these facets on both financial and non-financial measures of organizational performance (OP).Design/methodology/approach: Data are collected from 435 accounting managers working in Saudi companies listed in the Saudi Stock Exchange. The study applies hierarchical regression analysis to test the association between SMA facets and OP.Findings: The results show that SMA facets significantly affect OP, assessed in the two major categories of financial and non-financial performance.Research limitations/implications: The dominance of companies listed in the Saudi Stock Exchange in the data set limits the generalizability of the findings.Practical implications: The present study supports the idea that companies can enhance their OP by adopting some facets of SMA such as the availability of appropriate structural arrangements, supportive resources, adequate information types and usages and good organizational climate.Originality/value: The current study expands the conceptualization of SMA in light of organizational context as a set of facets to overcome the polarization found in the existing literature and explores their impact on OP, including non-financial performance, for which empirical evidence is still scant.

Managers of e-commerce platforms and online retail stores have noticed a connection between the consumer online service experience (COSE) and the inclination to engage in online impulse buying behaviour (OIBB). Previous research has shown that COSE can influence OIBB, but the specific relationships between the emotional and utilitarian dimensions require further investigation. This study aims to fill this gap by examining how attitudinal loyalty serves as a mediator between COSE and OIBB. A survey-based quantitative methodology was employed to gather data on the attitudes and behaviours of 1,504 online shoppers. The collected data were analysed using structural equation modeling, revealing a positive relationship between the examined COSE factors and OIBB, with attitudinal loyalty acting as a mediator. Although the regional biases and cross-sectional nature of the study are limitations, the results are generally applicable. However, future research utilizing a longitudinal approach and a broader geographic sample would provide valuable insights.

This study aims to clarify the association between strategic management accounting (SMA) and performance measurement system (PMS) based on configurational and contingency theories assumptions. For that, data were collected from 98 higher-level accounting managers working in Saudi companies listed at the Saudi Exchange's Main Market at the end of 2022. The results show that there is a positive and significant correlation between SMA and PMS, and there is a statistically significant positive effect of the level of practicing SMA on PMS adopted by surveyed companies. This means that the company that is practicing SMA in higher level tends to adopt a non-traditional PMS. The results also show that there is a statistically significant difference between surveyed companies in the level of performance due to the linkage between their PMS and SMA practices. Appropriate linkage between SMA and PMS leads for better performance. However, the present study supports the idea that SMA can be a contextual factor affecting the type of PMS adopted by companies. Keywords:Strategic management accounting, performance measurement systems, contextual factor, Saudi Exchange's Main Market. DOI: 10.7176/RJFA/14-10-06 Publication date:May 31^st 2023