The inclusion of market orientation for examination in the study was also partially motivated
by a lack of recognition given to the construct by accounting researchers. This is somewhat surprising, given the importance afforded to this variable by marketing academics. Narver and Slater (1990) view market orientation as central to modern management and strategy. It appears particularly appropriate for inclusion as a contingent factor in this study as it appears to bear a close association with the distinctive characteristics of SMA (Roslender & Hart, 2003). The inclusion of company size in the model was motivated by its reported contingent significance in several prior
accounting studies (Guilding, 1999; Libby & Waterhouse, 1996; Merchant, 1981).