Michael Porter's theories and strategic management accounting

Some students, in their study of strategic managemen accounting, spend much effort in their assignments on explaining Michael Porter's value chain model and 5-Force model without discussing the implications on stratategic management accounting (SMA) practices. This reflects insufficient literature review effort. Below, I provide a diagram to indicate the issues and concerns that need to be discussed when using Porter's theories. The point is clear: do not just explain Porter's theories in SMA studies. There are specific SMA references you need to study to learn the subject of SMA.

From my assessment of students' work, I have the impression that some students' understanding of Porter's theories is quite shallow; Porter's works take verious much effort to learn and you have to be patient and sincere when learning Porter's theories as they are quite sophisticated.