Integrating Management Accounting and Marketing in the Pursuit of Competitive advantage: the case for strategic management accounting

This study examined the extent to which the usage of strategic management accounting (SMA) techniques such as customer accounting and competitor accounting can create and sustain competitive advantage, with a focus on the manufacturing sector in Nigeria. Data obtained from the annual reports of fifty-six (56) publicly-quoted companies covering a 10-year period (2008-2017) were analysed using descriptive statistics, cluster analysis, cross tabulation, Chi-square test of association, and discriminant analysis. Whereas the frequency of high-adopters of customer-based and competitor-focused techniques was less than those of low-adopters, the adoption rate of SMA was noted to be generally moderate. Further, the usage of SMA positively and significantly impact competitive advantage. The observation that intense users of SMA were able to consistently outperform competitors at both the industry- and sector- level in the long-term supports the conclusion that to a large extent, SMA usage can both create and sustain competitive advantage. Seeing that it is not the mere adoption of SMA that sustains competitive advantage but its intense usage, organisations seeking strategies to improve their competitiveness may consider the rigorous application of SMA.

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MANAGERIAL PERFORMANCE: THE MEDIATING ROLE OF STRATEGY MANAGEMENT ACCOUNTING TECHNIQUES ON COMPETITIVE ADVANTAGE AND ORGANIZATION PERFORMANCE

ECONOMICS & ACCOUNTING JOURNAL ◽

10.32493/eaj.v3i2.y2020.p80-89 ◽

2020 ◽

Vol 3 (2) ◽

pp. 80

Author(s):

Listya Sugiyarti ◽

Nur Asmilia

Keyword(s):

Strategic Management ◽

Competitive Advantage ◽

Management Accounting ◽

Primary Data ◽

Equation Modeling ◽

Organization Performance ◽

Managerial Performance ◽

Mediating Role ◽

Strategic Management Accounting ◽

Modeling Analysis

This study aims to examine Managerial Performance as Strategic Management Accounting Technique for Competitive Advantage and Organization Performance in banking companies in the Tangerang region, Indonesia. In this study utilizing primary data in the form of questionnaires distributed to managers in banking companies in Tangerang region, Indonesia. This study applied Structure Equation Modeling analysis techniques with Amos software program tools, while a number of respondents are 73 managers. From the results of the tests which have been obtained that Managerial Performance as Strategic Management Accounting Techniques had a positive and significant effect on Competitive Advantage. There was not significant effect of Competitive Advantage on Organization Performance, and Managerial Performance as Strategic Management Accounting Techniques did not have a positive and significant effect on Organization Performance in banking companies in Tangerang Region

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Developing the adaptive process-based budgeting through TD-ABC and TD-ABB as part of strategic management accounting

International Accounting ◽

10.24891/ia.23.10.1182 ◽

2020 ◽

Vol 23 (10) ◽

pp. 1182-1194

Author(s):

A.A. Akhmetzyanov ◽

A.Yu. Sokolov

Keyword(s):

Strategic Management ◽

Cost Allocation ◽

Management Accounting ◽

Practical Significance ◽

Common Time ◽

Strategic Management Accounting ◽

Scientific Papers ◽

The Subject ◽

The Common ◽

The Cost

Subject. The article focuses on the advanced time-driven tools for allocating overhead expenses, which are based on process-based budgeting. Objectives. We articulate a technique for cost allocation so as to assess the cost of each process with reference to the common time driver. Methods. The study relies upon methods of systematization, classification, analogy and comparison, and summarizes the scientific literature on the subject. Results. The article presents our own suggestions on implementing TD-ABC and TD-ABB into the strategic management accounting process of developer companies. The principles were proved to help more effectively allocate overhead expenses and assess the capacity load of each process performed by functions, departments and employees. Carrying out a comparative analysis, we found certain reserves for utilizing resources more effectively. Conclusions and Relevance. The findings are of scientific and practical significance and can be used by developer and construction businesses. The conclusions can prove helpful for scientific papers, student books, and further research.

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