Strategic management accounting and decision making: A survey of the Nigerian Banks.

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dc.contributor.authorOboh, C.O
dc.contributor.authorAjibolade, S.O
dc.date.accessioned2017-10-11T11:50:00Z
dc.date.available2017-10-11T11:50:00Z
dc.date.issued2017
dc.descriptionStaff publicationen_US
dc.description.abstractThis paper attempts an empirical examination of the practicality of strategic management accounting (SMA) adoption in banks in Nigeria, a developing country. It investigates the extent of practice and contributions of SMA to strategic decision making. Survey data were obtained from 71 bank managers across 20 registered banks in Nigeria. Simple regression estimation technique and Pearson Chi-square test were used for data analysis. The results suggest that SMA is distinct in its features and orientation towards the practice of management accounting. The study found out that banks in Nigeria practice SMA; not as a concept, but as a principle of operation, and that SMA contributes significantly to strategic decision making in the area of competitive advantage and increased market share. The study offers value for banks in other developing economies in that it supports the argument that they can benefit from SMA adoption as part of banking strategies.en_US
dc.identifier.issnhttps://dx.doi.org/10.1016/j.fbj.2017.05.004
dc.identifier.issnhttp://www.sciencedirect.com/science/article/pii/S2314721016300251/pdfft?md5=5af9ce7cde1ee476f76fa097c8f4f7e5&pid=1-s2.0-S2314721016300251-main.pdf
dc.identifier.issnwww.elsevier.com/locate/fbj
dc.identifier.urihttp://ir.unilag.edu.ng:8080/xmlui/handle/123456789/2121
dc.language.isoenen_US
dc.publisherOboh, C.O and Ajibolade, S.O (2017), Strategic management accounting and decision making: A survey of the Nigerian Banks. Future Business Journal, vol.3.en_US
dc.subjectStrategic management accountingen_US
dc.subjectMarket shareen_US
dc.subjectNigeriaen_US
dc.subjectDecision makingen_US
dc.titleStrategic management accounting and decision making: A survey of the Nigerian Banks.en_US
dc.typeArticleen_US
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