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Adoption and Benefits of Strategic Management Accounting: A Cross-Sectional Survey of Banks in Nigeria

Case
By: Collins Sankay Oboh Published: 2019 | Product: SAGE Research Methods Cases Part 2
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Abstract

Strategic management accounting is a thriving concept in empirical studies. It has been defined and interpreted diversely by scholars based on individual perspicacity, scientific background, and underlying assumptions. It is well accepted that strategic management accounting describes a generic approach to accounting for strategic positioning; its practicability, however, has been controversial among scholars. Academics and practitioners have expressed doubts on strategic management accounting adoption and implementation as part of management accounting practices. Hitherto, there is no consensus of what strategic management accounting is, or should be, and whether its implementation is practicable. Therefore, there is a need for more empirical studies to provide evidence on strategic management accounting adoption and benefits in organizations. This case study provided insight into the challenges of conducting survey research in the field of management accounting in a developing country. Some of the challenges include variable measurements, data gathering from highly reticent individuals, and choice of data analytical technique. This case study outlined several concerns that should be considered when conducting survey research in a developing country where data gathering is a serious challenge.

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