A Review of Multi-Theoretic Determinants of Strategic Management Accounting Information Disclosure

Decision making is an important but frequent activity in every business environment particularly where competition rife. All stakeholders are expected to make decision from time order optimize peculiar interest the business. involves risk taking with level of linked amount Information available. How much information disclosure adequate relative and difficult determine. Accounting one such that require for several decisions. This review focuses on various determinants could influence Strategic Management Disclosures within spectacles theories be utilized rationalize behavior actors processing reporting. Three databases were explored only papers published English concentrated disclosure, factors influencing strategic management accounting, accounting corporate governance, competitor customer peer reviewed journals included review. The suggested multiple as levels (SMAID). Future studies may empirically subject these intense validation determine extent at which each factor SMAID.