دانلود رایگان مقاله انگلیسی حسابداری مدیریت استراتژیک و تصمیم گیری: تحقیقی از بانک های نیجریایی - الزویر 2017

Abstract

This paper attempts an empirical examination of the practicality of strategic management accounting (SMA) adoption in banks in Nigeria, a developing country. It investigates the extent of practice and contributions of SMA to strategic decision making. Survey data were obtained from 71 bank managers across 20 registered banks in Nigeria. Simple regression estimation technique and Pearson Chi-square test were used for data analysis. The results suggest that SMA is distinct in its features and orientation towards the practice of management accounting. The study found out that banks in Nigeria practice SMA; not as a concept, but as a principle of operation, and that SMA contributes significantly to strategic decision making in the area of competitive advantage and increased market share. The study offers value for banks in other developing economies in that it supports the argument that they can benefit from SMA adoption as part of banking strategies.

5. Conclusion and suggestions for further studies

SMA as a concept was introduced as an alternative technique of management accounting to measure up with today's competitive and business environment. However, despite its novel introduction, not much has been done to expedite its practical application in firms. This study is only a response to the need for empirical evidence of SMA adoption and application in firms. Consequent to its findings, the study concludes that SMA differs in its approach to the practice of management accounting and has been adopted by banks in Nigeria as a principle of operation and not as a concept. Its adoption has also contributed to the banks in the area of wider market share and competitive advantage. It should however be noted that SMA technique is not a complete replacement of traditional management accounting techniques but a complement.

This study, in itself is not conclusive, and so, its findings only form a basis for further research openings in developing countries. A number of constraints limited its scope. First, it was limited by the dearth of scholarly evidence on the adoption and application of SMA in non-manufacturing firms in developing countries. Second, there are only few theories that have been used in prior studies to support SMA research. Perhaps, this could be one reason why there are many controversies on the term. Third, the study was limited by the indifferent attitudes of the respondents toward responding to the questionnaire. In fact, accessing higher-level managers (strategic managers) was difficult; hence limiting the sample to more of middle (tactical managers) and lower managers (operational managers). The study adopted Simmonds and Bromwich positions on SMA in its investigation; researchers are hereby encouraged to replicate this study adopting Cravens and Guilding’ positions as a merger of extant management accounting techniques.