THE BALANCING ACT BETWEEN EXPERTISE-BASED INTUITION AND MANAGEMENT ACCOUNTING INFORMATION IN STRATEGIC DECISION-MAKING OF DUTCH SMALL AND MEDIUM-SIZED ENTERPRISES
Keywords
Loading...
Authors
Issue Date
2025-07-10
Language
en
Document type
Journal Title
Journal ISSN
Volume Title
Publisher
Title
ISSN
Volume
Issue
Startpage
Endpage
DOI
Abstract
This study explores how decision-makers in small and medium-sized enterprises balance expertise-based intuition and management accounting information in strategic decision-making. It responds to recent calls for more qualitative research on the role of intuition in business decisions. A qualitative approach has been employed, with data collected through 12 semi-structured interviews supplemented by the Critical Incident Technique. The sample group consisted of 12 Dutch SME decision-makers. The findings highlight the complementary use of EBI and MAI. In addition to this, four other themes emerged from the data that influence the balance between EBI and MAI: organizational growth, type of decision, the educational and professional background of the decision-maker, and the internal and external organizational structure. Smaller SMEs tend to rely more heavily on EBI, while larger SMEs use a more structured, MAI-supported approach. As organizations grow, the balance generally shifts towards the MAI side, driven by increased formalization, higher stakes, and more needs for justification. The study confirms the dynamic and context-dependent nature of SDM within SMEs, aligning with the hybrid decision-making models suggested in the literature and contributing new insights into the interplay between EBI and MAI.
Description
Citation
Supervisor
Faculty
Faculteit der Managementwetenschappen