As been highlighted in the earlier section the progress of SMA has been slow and rather daunting compared to its claimed importance by its advocates. To date, our knowledge on SMA has been conceptually descriptive while only a dearth of empirical evidences is available. In the light of this progress, the current research has enriched our knowledge on the current states of SMA information usage among organisation. Apparently, the current finding has rejected the notion that 'SMA is just another figment of academic imagination' posed by Lord (1996) who questions whether SMA is useful and applicable at all. The current finding reveals that SMA information does had great value to organisation.

To sum up, at least two apparent contributions by the current research that worth highlighting. First is from methodological perspective. Inherited by the limited source of measurement, the current research has advanced a set of 26 item scales for measuring SMA information elements. Guilding et al. (2000) found that there was negligible use of the term 'strategic management accounting' in organisation, and appreciation of the term amongst practicing accountants is somewhat limited. Thus, having use technical terms as their measurement of SMA in their study might have contributed to the wide variation reported. In addition, the result of a preliminary interview carried out prior to the current research has also reiterated the problem.

The second contribution is on the knowledge about the current state of SMA usage among organisation. As been reported in the earlier section, most of the samples were MNC with an average annual turnover of RM50mil. Though generalisation is limited due to the small number of sample (n=23), a general scenario could be set forth. The finding of the current research shows that organisation operating in today's competitive market widely used SMA information elements which the current research has concept utalised as consisting of information analysis on competitor, customer, and product-related. This finding highlighted the importance of the information. Otley (1994) has reiterated that the key goal of contemporary organisation centres on the need for survival by adaptation and only those organisations which match their capabilities to the changing needs of the market place will survive in the long-term. Thus, the current finding may imply that the manufacturing companies have used SMA information to adapt the needs of the competitive market.

Inherited by the nature of the current research, the study's findings should be interpreted in light of some limitations. Firstly is due to the small sample size (n = 23). Future researches should extend the sample size to a bigger sample size to be able to have a better variation and reveal sensible insights. Secondly, the current research was an exploratory study with the main objective to seek the level of SMA information usage among organisation. Future research could consider designing a study that frame within a theoretical standing which perhaps could understand the antecedent and outcome of SMA information usage amongst organisation. This could offer better understanding on SMA related issue and could be used as a basis for further refinement of strategic management accounting system design by organisation.

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