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Configurations are derived empirically, using an inductive approach, from a sample of 109 manufacturing companies.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Findings<\/jats:title><jats:p>The observed configurations (i.e. \u201canalytics\u201d, \u201cblue\u2010chips\u201d, \u201cfirst movers\u201d, \u201cdomestic protectors\u201d, \u201claggards and socialism relics\u201d) 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.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Research limitations\/implications<\/jats:title><jats:p>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.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Practical implications<\/jats:title><jats:p>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, the authors raise the notion of how key variables can interact to create an effective organization.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Originality\/value<\/jats:title><jats:p>The paper 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\u2010based modelling in management accounting.<\/jats:p><\/jats:sec>","DOI":"10.1108\/02635571211210086","type":"journal-article","created":{"date-parts":[[2012,3,10]],"date-time":"2012-03-10T07:03:29Z","timestamp":1331363009000},"page":"484-501","source":"Crossref","is-referenced-by-count":92,"title":["Strategy, strategic management accounting and performance: a configurational analysis"],"prefix":"10.1108","volume":"112","author":[{"given":"Simon","family":"Cadez","sequence":"first","affiliation":[]},{"given":"Chris","family":"Guilding","sequence":"additional","affiliation":[]}],"member":"140","reference":[{"key":"key2022020319525685600_b2","doi-asserted-by":"crossref","unstructured":"Abernethy, M.A. and Bouwens, J. 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