The purpose of this paper is to develop an extensive conceptualization of strategic management accounting (SMA) facets, as well as to explore the impact of these facets on both financial and non-financial measures of organizational performance (OP).,Data are collected from 435 accounting managers working in Saudi companies listed in the Saudi Stock Exchange. The study applies hierarchical regression analysis to test the association between SMA facets and OP.,The results show that SMA facets significantly affect OP, assessed in the two major categories of financial and non-financial performance.,The dominance of companies listed in the Saudi Stock Exchange in the data set limits the generalizability of the findings.,The present study supports the idea that companies can enhance their OP by adopting some facets of SMA such as the availability of appropriate structural arrangements, supportive resources, adequate information types and usages and good organizational climate.,The current study expands the conceptualization of SMA in light of organizational context as a set of facets to overcome the polarization found in the existing literature and explores their impact on OP, including non-financial performance, for which empirical evidence is still scant.

中文翻译：

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战略管理会计方面与组织绩效之间的关联

本文的目的是发展战略管理会计（SMA）方面的广泛概念，并探讨这些方面对组织绩效（OP）的财务和非财务指标的影响。 435位在沙特证券交易所上市的沙特公司工作的会计经理。该研究采用层次回归分析来检验SMA方面与OP之间的关联。结果表明，从财务和非财务业绩的两个主要类别进行评估，SMA方面对OP产生了显着影响。在沙特阿拉伯上市公司的主导地位数据集中的证券交易所限制了调查结果的推广。