Browsing by Author "Adigbole, E.A. , O. F. & O. G. Osemene & Fakile"

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    : Strategic management accounting and information for managerial decision making in selected manufacturing firms in Kwara State
    (Faculty of Management Sciences, 2017) Adigbole, E.A. , O. F. & O. G. Osemene & Fakile
    In this competitive business environment, firms required financial and non - financial information to be able to effectively make strategic decisions that can enhance competitive advantage. The traditional management accounting techniques that some manufacturing firms in Nigeria continue to use cannot deliver this type of information and so there is need to implement non - costing Strategic Management Accounting (SMA) techniques. The specific objectives of this study were to: assess the influence of: Strategic Planning, Control and Performance Measurement (SPCPM) and Competitor Accounting (COMA) on the provision of information for managerial decision making. Survey research design was employed and questionnaire used in collecting primary data from accountants in 28 sampled manufacturing firms in Kwara State. Ordered logistic regression was used in data analysis. The study found that: SPCPM has a positive significant impact on information for managerial decision making (β = 0.4485, p < 0.05); and COMA has no significant influence on information for managerial decision making (β = 0.0617, p < 0.10). The study concluded that strategic management accounting especially SPCPM is relevant for the provision of information for managerial decision making. It is recommended that manufacturing firms that are not implementing SMA should do so to access complete information. Keywords: Strategic management accounting, information, decision – making.