Decision-Making Performance in Smart Companies Driven by Market-Driven Technological Innovations: Do Management Accounting Artifacts Matter?

Abstract

This research aims to examine the relationship between management accounting artifacts and decision performance in market-driven innovation environments. Through a systematic review, sixty-nine artifacts were identified. For better organization and understanding, five groups were formed: Methods and Costing Systems; Philosophy and Management Models; Business Strategy and Monitoring; Programming and Control; and Methods of Measurement, Evaluation and Performance Measures. Using a scalar judgment matrix, a survey was applied to professionals involved in the decision-making process in smart multinational companies in Brazil. The findings indicated a substantial effect of artifacts on decision-making performance, with emphasis on the Programming and Control group. This research is original and has implications for management practice and academics.