Management accounting systems design and company performance in Nigerian manufacturing companies: A contingency theory perspective

Simple item page
dc.contributor.authorAjibolade, S.O
dc.date.accessioned2017-10-11T11:37:36Z
dc.date.available2017-10-11T11:37:36Z
dc.date.issued2013
dc.descriptionStaff publicationen_US
dc.description.abstractThis study, aimed at providing information to help address the lingering problem of poor performance of the manufacturing sector in Nigeria, investigated the relationships between the Management accounting systems (MAS) design, company’s context and company performance. Adopting the contingency theory framework, the study proposed three contingency variables; perceived environmental uncertainty, technology and decentralization as major influences on the relationship between MAS designs and company performance. The propositions were tested using empirical data collected through a questionnaire survey of chief accounting officers/ management accountants of one hundred and forty-four randomly selected Nigerian manufacturing companies from the Nigerian Stock Exchange listing. Statistical tools used in analysing the data are correlations and moderated regression analyses. The results provided support for the expectation that level of sophistication in MAS design has a positive relationship with performance and that contingency variables constitute significant moderating influences on the relationship in the companies sampled. It is suggested that adopting MAS designs tailored to the specific context of businesses will help improve performance of the Nigerian manufacturing companies.en_US
dc.identifier.citationAjibolade, S.O (2013), Management accounting systems design and company performance in Nigerian manufacturing companies: A contingency theory perspective. British Journal of Arts and Social Sciences, Vol.14 (II).en_US
dc.identifier.issnhttps://scholar.google.com/scholar?hl=en&as_sdt=0%2C5&q=Management+accounting+systems+design+and+company+performance+in+Nigerian+manufacturing+companies%3A+A+contingency+theory+perspective&btnG=
dc.identifier.issnhttp://www.bjournal.co.uk/BJASS.aspx
dc.identifier.issn2046-9578
dc.identifier.urihttp://ir.unilag.edu.ng:8080/xmlui/handle/123456789/2119
dc.language.isoenen_US
dc.subjectContingency theoryen_US
dc.subjectDecentralizationen_US
dc.subjectTechnologyen_US
dc.subjectCompany performanceen_US
dc.titleManagement accounting systems design and company performance in Nigerian manufacturing companies: A contingency theory perspectiveen_US
dc.typeArticleen_US
Files
Original bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
Management accounting systems design and company performance in Nigerian manufacturing companies- A contingency theory perspective.pdf
Size:
236.5 KB
Format:
Adobe Portable Document Format
Description:
Full text
Download
License bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
license.txt
Size:
1.71 KB
Format:
Item-specific license agreed upon to submission
Description:
Download
Collections
Accounting-Scholarly Publications