state that (1) there is still limited consensus on what is meant by 'strategic management accounting and that (2) despite substantial attention, SMA suffers from relative dearth of empirically based research, and the existing empirical research are predominantly focused on investigating the level of use of collection of SMA techniques.
Furthermore, Langfield-Smith (2008) in her concept's development review paper concludes that despite much enthusiasm for SMA developments, including several influential advocates, the progress of the concept has been modest to continue to argue that it is early days for the concept, indicating the existence of accounting lag.
Thus, for SMA concept's development it can be argued that it is a paradox in terms of high interest, yet minimal empirical investigation.