scholarly journals Strategic Management Accounting Practices among Indigenous Nigerian Manufacturing Enterprises

2016 ◽  
Vol 1 (2) ◽  
Author(s):  
Michael Olusegun Ojua
Keyword(s):  
Strategic Management ◽  
Management Accounting ◽  
Primary Objective ◽  
Primary Data ◽  
P Value ◽  
Business Managers ◽  
Pearson Product Moment Correlation ◽  
Manufacturing Enterprises ◽  
Strategic Management Accounting ◽  
Management Staff

The primary objective of this study was to review the extent of application of Strategic Management Accounting Practices (SMAP) by local Nigerian manufacturing enterprises in the making of effective decisions by business managers and accountants. Using a sample of ten manufacturing enterprises, fifty professional accountants and business managers working in the organizations were used in this study. In addition, questionnaires were used for gathering primary data. The Pearson Product Moment Correlation Coefficient and multiple regression analysis were adopted as the main statistical tools for this analysis. The first hypothesis shows a ranking of -0.58 which is less than 0.5 level of confidence. On the other hand, the second hypothesis shows that the sampled enterprises were hindered by inherent barriers in utilizing the benefits of SMAP resulting in the p value of 0.061 which is greater than 0.05. The results of this study indicated significant disapproval of SMAP among professionals working in indigenous manufacturing enterprises. The findings of the study may have implications on the management staff and accountant of the enterprise. Thus, this is because they revealed the below average knowledge of the workings of SMAP. As a result of this research, one is able to conclude on the need for managers to employ SMAP to enable them identify, accumulate, and manage the costs of their activities to ensure accuracy in their decisions making.

Effect of corporate governance characteristics on strategic management accounting in Thailand

2017 ◽  
Vol 25 (1) ◽  
pp. 85-105 ◽  
Author(s):  
Teerachai Arunruangsirilert ◽  
Supasith Chonglerttham
Keyword(s):  
Corporate Governance ◽  
Strategic Management ◽  
Audit Committee ◽  
Stock Exchange ◽  
Management Accounting ◽  
Management Strategies ◽  
Primary Data ◽  
Business Success ◽  
Content Type ◽  
Strategic Management Accounting

Purpose The purpose of this paper is to explore relationships between corporate governance characteristics and strategic management accounting (SMA). The relationships provide insight into a debatable issue of whether corporate governance characteristics affect applications of SMA in Thailand. SMA is supporting tools for an organization to effectively execute its management strategies aiming for business success. Design/methodology/approach This study analyzes primary data from survey and corporate governance data from year 2011 to 2013 of companies listed on the Stock Exchange of Thailand. Findings Results show that corporate governance characteristics significantly affect SMA in two aspects, namely, participation and usage. This study finds some results that, on the one hand, separation of CEO’s role and chairmanship, size of independent board, and frequency of audit committee meetings positively affect both participation and usage. On the other hand, an independent chairman and board size negatively affect both participation and usage. Originality/value Findings confirm framework of enterprise governance issued by the International Federation of Accountants that not only does corporate governance provides assurance control, but it also provides strategic governance through behavioral applications of SMA tools and supports.

scholarly journals Pengaruh Akuntansi Manajemen Strategik dan Kapabilitas Organisasional Terhadap Kinerja Organisasi

2021 ◽  
Vol 5 (1) ◽  
pp. 266
Author(s):  
Zul Azmi ◽  
Isra Desmi Harti
Keyword(s):  
Linear Regression ◽  
Strategic Management ◽  
Multiple Linear Regression ◽  
Organizational Performance ◽  
Research Method ◽  
Management Accounting ◽  
Organizational Capabilities ◽  
Primary Data ◽  
Strategic Management Accounting ◽  
Hotel Managers

This study aims to examine the effect of strategic management accounting and organizational capabilities on the organizational performance of hospitality services companies in Pekanbaru City. The data used are primary data obtained from distributing questionnaires to 120 hotel managers at 50 hotels in Pekanbaru City. The research method used is multiple linear regression. The results showed that partially strategic management accounting and organizational capabilities have a significant effect on the organizational performance of hospitality services companies in Pekanbaru City.

scholarly journals Owners Ethnicity And Strategic Management Accounting

2019 ◽  
Vol 23 (2) ◽  
pp. 160
Author(s):  
Antonius Singgih Setiawan, Rahmawati, Djuminah, Ari Kuncara Widagdo
Keyword(s):  
Strategic Management ◽  
Quantitative Methods ◽  
Management Accounting ◽  
Nonparametric Tests ◽  
Primary Data ◽  
General Managers ◽  
Strategic Management Accounting

This study aims to prove differences in the level of the role of accountant and the implementation of strategic management accounting based on ethnicity categories of hotel owners. The study is conducted with quantitative methods using primary data through a survey of hotel general managers/leaders in the Sumatra region. A total of 395 questionnaires are distributed to the hotel general managers/leaders. The number of questionnaires used in this study is 224. Mann-Whitney nonparametric tests for two independent samples analysis is used to test research hypotheses. The results of the study indicate that there are differences in the role of accountant and the implementation of strategic management accounting based on differences in ethnicity of the hotel owners.

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

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 

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

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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