Matches in SemOpenAlex for { <https://semopenalex.org/work/W3122123921> ?p ?o ?g. }
Showing items 1 to 71 of
71
with 100 items per page.
- W3122123921 endingPage "287" @default.
- W3122123921 startingPage "270" @default.
- W3122123921 abstract "This study investigated Strategic Management Accounting (SMA) with a view to determining the extent to which it influences Competitive Advantage in the manufacturing industry in Nigeria. To achieve this purpose, some research questions were raised, and a review of related literature was made. The population of this study consists of Chief Executives, Chief Accountants and Marketing Directors of those manufacturing companies quoted in the Nigerian Stock Exchange Factbook of 2009. A total of one hundred (100) of such companies and three hundred (300) respondents were identified. The questionnaire, which was administered on the Chief Executives, Chief Accountants and Marketing Directors of the selected companies, was the instrument used for data collection in this study and it was subjected to a face and content validity. Its reliability was tested through a pilot survey of twenty-four (24) respondents with thirty-two (32) test items. A reliability co-efficient of 0.96 was computed using the Kendall Co-efficient of Concordance. The data generated for this study were analysed using tables, frequencies, bar charts, and mean scores. Our findings revealed that Strategic Management Accounting enhances Competitive Advantage although several factors bedevil its adoption in Nigerian manufacturing firms. Based on the above, it was recommended that – a course on Marketing Accounting should be introduced into accounting curriculum in Nigerian tertiary institutions to adequately equip future accountants with good knowledge of Strategic Management Accounting; a consensus should be reached among business executives, academics, and accounting practitioners on the components of SMA to enhance its adoption in the Nigerian manufacturing industry; manufacturing firms in Nigeria should welcome a change from Functional- Based Costing to an Activity-Based Costing for the effectiveness of Strategic Management Accounting; and accountants in Nigerian manufacturing firms should be adequately equipped through seminars, workshops and conferences for the transformation of Strategic Management Accounting to strive. Key words : Strategic management accounting, competitive advantage, competition, marketing accounting, functional-based costing, activity-based costing" @default.
- W3122123921 created "2021-02-01" @default.
- W3122123921 creator A5038575560 @default.
- W3122123921 creator A5044330451 @default.
- W3122123921 date "2012-01-01" @default.
- W3122123921 modified "2023-09-26" @default.
- W3122123921 title "The Adoption of Strategic Management Accounting in Nigerian Manufacturing Firms" @default.
- W3122123921 cites W1980067675 @default.
- W3122123921 cites W2002186646 @default.
- W3122123921 cites W2063386458 @default.
- W3122123921 cites W2089568682 @default.
- W3122123921 cites W2160915835 @default.
- W3122123921 cites W3149395617 @default.
- W3122123921 hasPublicationYear "2012" @default.
- W3122123921 type Work @default.
- W3122123921 sameAs 3122123921 @default.
- W3122123921 citedByCount "6" @default.
- W3122123921 countsByYear W31221239212015 @default.
- W3122123921 countsByYear W31221239212016 @default.
- W3122123921 countsByYear W31221239212019 @default.
- W3122123921 countsByYear W31221239212020 @default.
- W3122123921 crossrefType "journal-article" @default.
- W3122123921 hasAuthorship W3122123921A5038575560 @default.
- W3122123921 hasAuthorship W3122123921A5044330451 @default.
- W3122123921 hasConcept C10138342 @default.
- W3122123921 hasConcept C121955636 @default.
- W3122123921 hasConcept C144133560 @default.
- W3122123921 hasConcept C162853370 @default.
- W3122123921 hasConcept C200870193 @default.
- W3122123921 hasConcept C58546491 @default.
- W3122123921 hasConcept C74275925 @default.
- W3122123921 hasConcept C86275758 @default.
- W3122123921 hasConceptScore W3122123921C10138342 @default.
- W3122123921 hasConceptScore W3122123921C121955636 @default.
- W3122123921 hasConceptScore W3122123921C144133560 @default.
- W3122123921 hasConceptScore W3122123921C162853370 @default.
- W3122123921 hasConceptScore W3122123921C200870193 @default.
- W3122123921 hasConceptScore W3122123921C58546491 @default.
- W3122123921 hasConceptScore W3122123921C74275925 @default.
- W3122123921 hasConceptScore W3122123921C86275758 @default.
- W3122123921 hasIssue "3" @default.
- W3122123921 hasLocation W31221239211 @default.
- W3122123921 hasOpenAccess W3122123921 @default.
- W3122123921 hasPrimaryLocation W31221239211 @default.
- W3122123921 hasRelatedWork W1564889727 @default.
- W3122123921 hasRelatedWork W1698523449 @default.
- W3122123921 hasRelatedWork W2006210926 @default.
- W3122123921 hasRelatedWork W2107312243 @default.
- W3122123921 hasRelatedWork W2253447532 @default.
- W3122123921 hasRelatedWork W2281086261 @default.
- W3122123921 hasRelatedWork W2506180289 @default.
- W3122123921 hasRelatedWork W2604564715 @default.
- W3122123921 hasRelatedWork W2900618528 @default.
- W3122123921 hasRelatedWork W2904844026 @default.
- W3122123921 hasRelatedWork W2998890638 @default.
- W3122123921 hasRelatedWork W3005982921 @default.
- W3122123921 hasRelatedWork W3027482980 @default.
- W3122123921 hasRelatedWork W3095684619 @default.
- W3122123921 hasRelatedWork W3123844081 @default.
- W3122123921 hasRelatedWork W3151895868 @default.
- W3122123921 hasRelatedWork W3157898528 @default.
- W3122123921 hasRelatedWork W3191025939 @default.
- W3122123921 hasRelatedWork W36392696 @default.
- W3122123921 hasRelatedWork W2188485705 @default.
- W3122123921 hasVolume "1" @default.
- W3122123921 isParatext "false" @default.
- W3122123921 isRetracted "false" @default.
- W3122123921 magId "3122123921" @default.
- W3122123921 workType "article" @default.