Dear Mr. Baha

I think the SMA will be for corporate level not for Individual, but I suggest to measure the impact of SMA on the employee and other parties related with financial reporting , Regards

Kaplan of Harvard attempted to link strategy with individual actions through the company scorecard that they have developed. Essentially, they link corporate actions to individual divisions or businesses' performance by assigning ket performance indicators (KPIs). The business level KPIs are then translated into individual KPIs (or how the role of individuals or a group of individuals) could be aligned towards the achievement of the business KPIs.

If you mean an individual's (i.e. accountant's) propensity to engage in the production of strategic management accounting information then yes you could look at individual level variables such as gender, age, personality etc. While you may find some results I believe it may be difficult to draw any meaningful/useful conclusions from such research. I.e. it may have a low 'so what?' factor. That would be your challenge.

Strategic Management Accounting include many non financial variables and many studies available to measure this concept but mostly researcher use different set of variables. mostly this data is available on firm level.  

Upper Echelons Theory (Hambrick and Mason, 1984) maybe is useful to you. 

I follow literature on SMA quite extensively and found that most of them are organisational level. In addition to that, the very essence of SMA is on assisting organisation for their strategic pursuit. However, on hindsight it is always possible to investigate SMA from individual level perspective (i.e. user of SMA information) and its relationship towards their decision making effectiveness, or perhaps managerial performance.