Drivers of Choice of Management Accounting System Designs in Nigerian Manufacturing Companies.
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Date
2013
Authors
Ajibolade, S.O.
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Abstract
This study explored the factors that influence the choice of management accounting
system designs by manufacturing organisations in Nigeria. Factors, with potential to
explain management accounting systems designs were identified from two theoretical
perspectives. The study argued that factors from both institutional and contingency
theory perspectives contribute to explaining the management accounting system
(MAS) designs in manufacturing companies in Nigeria; and that technical factors as
proposed in the contingency theory perspective should provide greater explanatory
power. This is in contrast to the dominant institutional explanations of accounting
systems in companies in the developing countries as presented in extant literature.
Data from a survey of senior level managers of one hundred and forty four companies
were subjected to t-tests and hierarchical regression analyses. The results provided
support for the study's proposition suggesting the applicability of the contingency
theory perspective to the study of MAS in the Nigerian companies. Based on this
persuasion, future studies are needed to examine the relationship between MAS
designs and performance of such companies and the interaction effects of identified
factors on such relationship, in line with contingency theory propositions.
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Keywords
Manufacturing Companies , System Design
Citation
Drivers of Ajibolade,S.O. (2013) Choice of Management Accounting System Designs in Nigerian Manufacturing Companies. International Journal of Business and Social Research, Vol. 3, (9), p. 45 - 57.