A Review of Multi-Theoretic Determinants of Strategic Management Accounting Information Disclosure
Journal Title: International Journal of Social Science And Human Research - Year 2022, Vol 5, Issue 12
Abstract
Decision making is an important but frequent activity in every business environment particularly where competition is rife. All stakeholders are expected to make decision from time to time in order to optimize peculiar interest in the business. Decision making involves risk taking with the level of risk linked to the amount of Information available. How much information disclosure is adequate is relative and difficult to determine. Accounting information is one such information that stakeholders require for several decisions. This review focuses on the various determinants that could influence Strategic Management Accounting Information Disclosures within the spectacles of theories that could be utilized to rationalize the behavior of various actors in information processing and reporting. Three databases were explored and only papers published in English that concentrated on information disclosure, factors influencing information disclosure, strategic management accounting, strategic management accounting information disclosure, corporate governance, competitor accounting, customer accounting, and were published in peer reviewed journals were included in the review. The review suggested multiple factors as determinants of the levels of strategic management accounting information disclosure (SMAID). Future studies may empirically subject these factors to an intense validation to determine the extent at which each factor influence SMAID.
Authors and Affiliations
Michael Amoh Asiedu, Mustapha Osman Opoku
Keywords
Related Articles
- EP ID EP712350
- DOI 10.47191/ijsshr/v5-i12-91
- Views 92
- Downloads 0
The Role of Ngos in Localizing UN-REDD+ In Sulawesi Tengah, Indonesia
This study explores the role of national and local non-governmental organizations (NGOs) in localizing the UNREDD+ (Reducing Emissions from Deforestation and Forest Degradation) norm in Sulawesi Tengah, Indonesia. UN-RED...
Management the Retraining of Management Competencies of the Deans in Vietnam’s Higher Education
Managing competencies have been becoming the most important concern of the deans in the universities as the higher education of Vietnam has considerably integrated into the world’s education with quite a few challenges f...
Socio-Economic Factors and Utilization of Primary Healthcare Services in Keffi Local Government Area, Nasarawa State, Nigeria
Access to primary healthcare services is a fundamental right and a crucial determinant of overall population health. Primary healthcare represents the first point of contact for individuals seeking preventive care, diagn...
Social Capital: The Crucial Link for Optimizing the Impact of Human Capital
This is a qualitative case study that explores how social capital optimizes the power of human capital in enhancing government performance and realizing broader goals and objectives that benefit an entire country. Throug...
Comparing Women’s Linguistic Features between Ashley and Ada Wong in Resident Evil 4 Remake Game
The study examines the contrasting linguistic styles of Ashley and Ada Wong in the Resident Evil 4 Remake (2023) game. The aim is to identify the women's linguistic features used by these characters using Coates' (2013)...