Strategic Management Accounting and Cooperative Performance: The Moderating Role of Supervisory Board Capability

Made Susilawati; Rivonto Tasib

doi:10.61255/jeemba.v4i5.1603

Authors

Made Susilawati Universitas Persatuan Guru 1945 NTT
Rivonto Tasib

DOI:

https://doi.org/10.61255/jeemba.v4i5.1603

Keywords:

Cooperative Performance, Contingency Theory, PLS-SEM, Quasi-Moderation, Strategic Management Accounting

Abstract

Purpose – This study examines the associations of Strategic Management Accounting (SMA) and Supervisory Board Capability (SBC) with perceived cooperative performance and assesses whether SBC moderates the relationship between SMA and performance.

Design/methodology/approach – A cross-sectional, matched-dyadic, multi-informant design was applied to 99 active cooperatives. Executive-management informants reported SMA use and perceived cooperative performance, while supervisory-board informants independently reported SBC. The two role-specific records were linked using cooperative identification codes, and no cross-informant averaging was conducted. The resulting 99 matched cooperative dyads were analyzed using partial least squares structural equation modeling with 5,000 bootstrap resamples.

Finding/Results – SMA was positively associated with perceived cooperative performance (β = 0.361, p < 0.001), and SBC was also positively associated with performance (β = 0.342, p < 0.001). The SMA × SBC interaction was positive and statistically significant (β = 0.320, p = 0.046), but its small effect size (f² = 0.062) and p value close to the conventional threshold indicate that the moderating pattern should be interpreted cautiously.

Originality/Value – This study defines supervisory board capability as the board’s collective ability to apply financial, regulatory, risk-monitoring, and governance expertise through strategic questioning, accountability, and corrective follow-up. The multi-informant design reduces source overlap between board capability and management-rated constructs, but it does not establish causality or eliminate all common-method concerns.

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