Corporate Governance as A Moderator Between Strategic Management Accounting and Firm Performance: Empirical Evidence

Ahmad Mohammed Alamri


This study aims to shed light on the moderating role of corporate governance in the link between the strategic management accounting and firm performance, which suffers from paucity in prior works. The study sample consists of 139 Out of 185 Saudi public companies from twenty sectors listed in Saudi Stock Exchange by the end of 2017. The data used in this study was collected from Tadawul database for the period of 2013 to 2016 and from a mailed questionnaire survey. The study found that corporate governance index was 74.3% for listed companies in Saudi Stock Exchange. The results of the study indicate that corporate governance plays a moderating role in the link between strategic management accounting and firm performance. The adoption of strategic management accounting in company will improve corporate governance practices which in turn lead to enhance company performance. The theoretical and practical contributions of the study and recommendations for company managers are identified.

Keywords: Corporate governance, Strategic management accounting, Firm performance, Saudi stock exchange.


Full Text: PDF
Download the IISTE publication guideline!

To list your conference here. Please contact the administrator of this platform.

Paper submission email:

ISSN (Paper)2222-1697 ISSN (Online)2222-2847

Please add our address "" into your email contact list.

This journal follows ISO 9001 management standard and licensed under a Creative Commons Attribution 3.0 License.

Copyright ©