The Use of Strategic Management Accounting Techniques (SMATs) in Sustainability Performance Measurement for Corporate Governance in Nigeria
Journal Title: International Journal of Academic Research in Accounting, Finance and Management Sciences - Year 2016, Vol 6, Issue 3
Abstract
The present study was conducted to determine whether the use of strategic management Accounting Techniques (SMAT) is capable of providing Managers with information for sustainability in corporate governance. A survey was carried out using a well-structured questionnaire with questions on five point Likert format. The questionnaire was administered on one hundred and five Management staff specialized in Accounting and management related disciplines across product sector organizations. Primary data was gathered from the one hundred and five respondents and multiple regression technique was used for analysis. Our findings revealed the need for managers to employ strategic management accounting techniques (SMATs) to enable them identify, accumulate and manage social and environment costs of their activities for good corporate governance in Nigeria.
Authors and Affiliations
Charles Ikechukwu Agu, Augustine Uchechukwu Nweze, Chinedu Innocent Enekwe
Keywords
Related Articles
- EP ID EP107231
- DOI 10.6007/IJARAFMS/v6-i3/2274
- Views 93
- Downloads 0
Risks and Uncertainties in Agriculture
Decisions’ optimization in agriculture assumed, in general, choosing the most appropriate way to act in situations where management unit had no reliable data on variable factors, or in other words, when decisions must be...
The Role of Accrual Decomposition in Increasing the Information Value
The Effect of the Global Financial Crisis and the Sovereign Debt Crisis on Public Sector Accounting: A Contextual Analysis
This paper examines the effect of global financial crisis and the sovereign debt crisis on public sector accounting. The global financial crisis and sovereign debt crisis were contextually analysed bringing out ...
A Requirement-Dependent Inventory Allocation Model for Dynamic Allocation Process in LED Chip Manufacturing Plants
Examining Key Macroeconomic Factors Influencing the Stock Market Performance: Evidence from Tanzania
This study reflects on assessment of the micro economic factor hindering the growth of Dar es Salaam stock exchange market. The study intends to determine the factors influencing the development of Dar es Salaam stock ex...