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Does The Use Of Strategic Management Accounting Techniques Creates And Sustains Competitive Advantage? Some Empirical Evidence

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  • OYEWO, Babajide

    (Department of Accounting, University of Lagos, Akoka, Lagos)

Abstract

This study examined the extent to which the usage of strategic management accounting (SMA) techniques such as customer accounting and competitor accounting can create and sustain competitive advantage, with a focus on the manufacturing sector in Nigeria. Data obtained from the annual reports of fiftysix (56) publicly-quoted companies covering a 10-year period (2008-2017) were analysed using descriptive statistics, cluster analysis, cross tabulation, Chisquare test of association, and discriminant analysis.

Suggested Citation

  • OYEWO, Babajide, 2019. "Does The Use Of Strategic Management Accounting Techniques Creates And Sustains Competitive Advantage? Some Empirical Evidence," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, vol. 19(2), pages 61-92.
    • Handle: RePEc:ris:sphecs:0323
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    References listed on IDEAS

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    More about this item

    Keywords

    competitive advantage; competitor accounting; customer accounting; strategic management accounting; sustainable competitive advantage;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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