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
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- EP ID EP712350
- DOI 10.47191/ijsshr/v5-i12-91
- Views 75
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