- Title
- Challenges of implementing management accounting innovations
- Creator
- Oyewo, Babajide, Hussain, Syed T, Simbi, Chipo
- Subject
- To be catalogued
- Date
- 2022
- Type
- text
- Type
- article
- Identifier
- http://hdl.handle.net/10962/426264
- Identifier
- vital:72336
- Identifier
- xlink:href="https://www.jstor.org/stable/48717780"
- Description
- This study investigates the challenges of implementing innovative management accounting techniques, referred to as strategic management accounting (SMA), the interrelationship among the challenges and the impact of the challenges on SMA usage intensity. From the analysis of survey data obtained from listed manufacturing companies in Nigeria, the result supports the conclusion that SMA implementation challenges are interrelated. However, lack of top management support and low awareness/lack of knowledge are contributory to most of the implementation challenges. The challenges discouraging the intensive use of SMA are the perception that SMA implementation is unnecessary as strategy issues are already integrated in other functions within the organization, high implementation cost and problems relating to information flow between departments within the organization. The current study contributes to knowledge in the sense that it is the first (to the researchers’ knowledge) to examine specifically the interrelationship among SMA implementation challenges in the Nigerian context, thereby drawing attention to the need to consider the challenges to embracing management accounting innovations holistically. Knowledge of SMA implementation challenges could help explain the low adoption rate of SMA in developing countries. Such knowledge might be helpful in providing a robust response to the challenges of implementing management accounting innovations.
- Format
- computer, online resource, application/pdf, 1 online resource (29 pages), pdf
- Publisher
- Firenze University Press
- Language
- English
- Relation
- Prometheus, Oyewo, B., Hussain, S.T. and Simbi, C., 2022. Challenges of implementing management accounting innovations. Prometheus, 38(4), pp.399-426, Prometheus volume 38 number 4 p. 399 2022 2281-1044
- Rights
- Publisher
- Rights
- Use of this resource is governed by the terms and conditions of the Taylor and Francis Online Terms and Conditions Statement (https://www.tandfonline.com/terms-and-conditions)
- Rights
- Open Access
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- Visitors: 144
- Downloads: 11
Collections
RU Department of Accounting
RU Centre for Higher Education Research, Teaching and Learning (CHERTL)
SDG 04. Quality Education
| Thumbnail | File | Description | Size | Format | |||
|---|---|---|---|---|---|---|---|
| View Details Download | SOURCE1 | Challenges of implementing management accounting innovations.pdf | 5 MB | Adobe Acrobat PDF | View Details Download |