- مبلغ: ۸۶,۰۰۰ تومان
- مبلغ: ۹۱,۰۰۰ تومان
This study was carried out to examine the relationship between organizational performance of the Nigerian’s manufacturing companies and the application of strategic management accounting techniques. The study adopted the survey research design. The population of the study consists of all manufacturing companies in Delta State, Nigeria. The study used simple random sampling. 15 manufacturing companies were randomly selected for the study. Data for the study were obtained through the administration of a self-designed questionnaire to managers or accountants of the sampled firms. Regression and t-test were used to test the hypotheses postulated for the study. The study showed that application of strategic management accounting tools have a positive relationship with organizational performance of companies survey. The study also found a significant difference in effectiveness of decision making between application of strategic management accounting tools and traditional management accounting techniques and concludes that implementation of strategic management accounting practice is necessary to enhance organizational performance of the firm. The study therefore recommends that manufacturing companies, especially the ones operating in Delta State, put in place appropriate measures to apply Strategic Management Accounting tools to ensure efficient and realistic decision making process that will enhance organizational performance.