Finally, on the purpose of performance, reviewed literature paperwork an apparent hole within the literature from the point of illuminating SMA methods utilization impression along the efficiency dimensions. As noted by Ojra , for some societies , non-financial performance is of central importance. Theoretical growth from the point of SMA strategies utilization, contingencies and non-financial performance impact is scanty. Thirty-three months on after Covid 19 was documented,Footnote 5 the…