Browsing by Author "Adigbole, Ezekiel . A."

Now showing 1 - 1 of 1
  • Item
    Influence of contingency factors on implementation of strategic management accounting in selected manufacturing companies in Ilorin, Nigerian.
    (Faculty of Management and Social Sciences, Salem University, Lokoja,, 2019) Adigbole, Ezekiel . A.
    The mode of implementation of strategic management accounting (SMA) varies from company to company depending on the contingent factors affecting such company. The examination of the impact of contingent factors such as market orientation and technology growth on SMA implementation is important for achieving optimum performance in a firm. The objectives of this study were to examined the influence of market orientation on the implementation of SMA techniques; and assess the impact technology growth on the implementation of SMA techniques. The study administered questionnaires to accountants in 23 sampled manufacturing firms in Ilorin for the purpose of data collection. The data collected were analyzed with the use of ordered logistic regression. The study found that market orientation has significant positive influence on the implementation of strategic management accounting techniques (β = 0.3814, p < 0.05); and technology growth has significant positive influence on the implementation of strategic management accounting techniques (β = 0.3460, p< 0.05).The study concluded that market orientation and technology growth are important antecedents of SMA implementation. It was recommended that manufacturing firms should invest in technology to enhance the effective implementation of SMA techniques in their firms; and that manufacturing firms that are yet to implement SMA techniques should do so as this will enhance the provision of relevant information for managerial decision making in their firms. Key words: Strategic management accounting, market orientation, technology growth