Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/187949 
Year of Publication: 
2017
Citation: 
[Journal:] Future Business Journal [ISSN:] 2314-7210 [Volume:] 3 [Issue:] 2 [Publisher:] Elsevier [Place:] Amsterdam [Year:] 2017 [Pages:] 119-137
Publisher: 
Elsevier, Amsterdam
Abstract: 
This 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.
Subjects: 
Banks
Decision making
Market share
Nigeria
Strategic management accounting
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by-nc-nd Logo
Document Type: 
Article

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