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

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dc.contributor.authorAjibolade, S.A
dc.date.accessioned2017-11-22T12:31:05Z
dc.date.available2017-11-22T12:31:05Z
dc.date.issued2013
dc.descriptionStaff Publicationsen_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.A (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(2).en_US
dc.identifier.issn2046-9578
dc.identifier.urihttp://www.bjournal.co.uk/BJASS.aspx
dc.identifier.urihttps://pdfs.semanticscholar.org/8fcb/fb459454aa3e21c3b23b67057dff4ea1789c.pdf
dc.identifier.urihttp://ir.unilag.edu.ng:8080/xmlui/handle/123456789/2892
dc.language.isoenen_US
dc.publisherBritish Journal Publishing, Incen_US
dc.subjectManufacturingen_US
dc.subjectCompany performanceen_US
dc.subjectTechnologyen_US
dc.subjectPerceived Environmental Uncertaintyen_US
dc.titleManagement accounting systems design and company performance in Nigerian manufacturing companies: A contingency theory perspectiveen_US
dc.typeArticleen_US
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