The most widely noted organizational factor
affecting SMA adoption was corporate or business
strategy (cited by eight of the ten interviewees).
The second most widely cited factor was the intensity
of competition (referred to by five interviewees),
suggesting greater SMA usage may be
associated with heightened competition. Management
accounting capability was referred to by five
interviewees (three of whom referred to the capability
of accountants and two of whom referred
to information system capabilities). It was notable
that only one of the interviewees referred to company
size as a factor affecting SMA adoption.
The comments provided by interviewees G, A,
and F were especially insightful: