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The purpose of this paper is to investigate the relationship between strategy, strategic management accounting (SMA) and performance. Specifically, it aims to explore how SMA alignment is achieved to support both the internal and external fit of organizational configurations and achieve superior performance.

This study has adopted a longitudinal case study approach, focusing on a leading company in the credit mediation industry, and uses the configurational theory and a network approach to understand how an alignment between organizational configurations and SMA leads to superior performance.

This study shows that the configurational fit involves interactions between environmental, strategic and structural elements and SMA. Moreover, it helps understanding the causal complexity of these interactions by showing how various organizational configurations, along with SMA, may lead to superior performance. Finally, from a longitudinal perspective, the study shows how SMA alignment continuously supports both the external and internal configuration fit.

Case studies often lack generalizability due to their detailed, context-specific nature. In addition, the study assumes that aligning SMA practices with organizational configurations leads to higher performance, although outcomes may be affected by other unobserved factors.

This study also has practical implications for managers, as it provides a profound understanding of the role of SMA in supporting both the external and internal alignment of the organizational configuration. Managers should particularly leverage SMA to gather and analyze external environmental data, thereby enabling the organization to ensure the continuous consistency of its strategic priorities, as well as to support and reinforce both existing and emerging strategic imperatives. However, it is essential for managers to perceive SMA not as an isolated instrument, but as an integral component of the broader organizational system. Effective implementation necessitates the integration of SMA techniques with the strategic and structural elements of the organization, which complement their implementation, determining the actual contribution to external and internal fit.

To the best of the author’s knowledge, this study has been one of the first to adopt a qualitative approach to investigate the relationships between strategy, SMA and performance through the lens of the configurational theory. It elucidates the causal mechanisms underlying the relationships between configurations and SMA from a dynamic, change-oriented perspective, showing how SMA continuously contributes to configurational fit and performance.

The purpose of this study is to describe peer support work in a men’s mental health unit from a lived experience and service user’s perspective. The intertwining of process (a lived experience perspective) and subject (the therapeutic value of peer support) leads to greater knowledge and insight into peer support for people with mental health problems.

This service user narrative draws on the extracts from a reflective journal of interactions and conversations with people with mental health problems as well as feedback from service users and staff about the value of peer support. These methods allow a first-person, service user’s, reflective and narrative account of peer support work.

Peer support work, particularly hearing voices sessions, are found to be highly therapeutic and worthwhile. They promote insight and create feelings of safety and hope in what can sometimes be a frightening and hostile ward environment. Peer support provides emotional and practical support. Sharing stories and experiences of mental illness with people leads to trust, feelings of being valued, heard and accepted as well as better experiences of care and being seen as a person first. Due to their shared experiences, peer support workers are able to befriend people with mental health problems on the ward. Peer support work bridges the gap and vacuum of care between people with mental health problems and staff. It compensates for understaffing to provide more holistic and person-centred care and support.

Lived experience/ service user perspectives and narratives on peer support are rare, particularly in a hospital setting. This article provides a rich, perhaps overlooked and hidden narrative on the nature of peer support work. People with mental health problems, like Ben, are often excluded from society, health and social care, education, employment and research. This narrative opens up a pathway to understanding peer support from a service user perspective.