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
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- EP ID EP107231
- DOI 10.6007/IJARAFMS/v6-i3/2274
- Views 96
- Downloads 0
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