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