Strategic management accounting and decision making: A survey of the Nigerian Banks

This paper attempts an empirical examination of the practicality of strategic management accounting (SMA) adoption in banks in Nigeria, a developing country. It investigates the extent of practice and contributions of SMA to strategic decision making. Survey data were obtained from 71 bank managers...

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Bibliographic Details
Main Authors: Collins S. Oboh, Solabomi O. Ajibolade
Format: Article
Language:English
Published: SpringerOpen 2017-12-01
Series:Future Business Journal
Online Access:http://www.sciencedirect.com/science/article/pii/S2314721016300251