Effect of Strategic Management Accounting (SMA) Usage and Managers^ Mental Health on Firm Performance: Evidence from Experimental Study Widya Ais Sahla-Ardianto
Universitas Airlangga
Abstract
Purpose - Based on RBV^s view, SMA Usage and employee mental health are valuable internal resources that can be a competitive advantage for the company if managed well. This research aims to examine these two factors in the context of company performance and to ensure that they are important factors in an organization.
Design/Methodology/Approach - This is an experimental study with a 2x2 factorial design between subjects by manipulating SMA Usage (strong and weak) and the manager^s mental health (high and low).
Findings - The results of this study proved that SMA Usage and managers^ mental health are determining factors for firm performance. However, the interaction effect only applied to the condition of net profit as a firm performance parameter. The results of this research also provide evidence for RBV^s view that SMA Usage and managers^ mental health are internal firm resources that are important to manage well.
Originality - To the best of the authors^ knowledge, this is the first study that combined the field of strategic management accounting with the field of psychology to examine the effects on firm performance. The experimental approach is also a novelty to test the causality of the two factors.
