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The Use of Strategic Management Accounting Techniques (SMATs) in Sustainability Performance Measurement for Corporate Governance in Nigeria

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  • Charles Ikechukwu Agu
  • Augustine Uchechukwu Nweze
  • Chinedu Innocent Enekwe

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.

Suggested Citation

  • Charles Ikechukwu Agu & Augustine Uchechukwu Nweze & Chinedu Innocent Enekwe, 2016. "The Use of Strategic Management Accounting Techniques (SMATs) in Sustainability Performance Measurement for Corporate Governance in Nigeria," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 6(3), pages 262-271, July.
    • Handle: RePEc:hur:ijaraf:v:6:y:2016:i:3:p:262-271
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    References listed on IDEAS

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    Cited by:

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    2. Mohanad Fayiz Saleem AL-Dweikat & Mohmoud Ibrahim Nour, 2018. "A Structural Equation Model for Analyzing the Impact of Strategic Management Accounting Techniques on Quality of Financial Information," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 10(4), pages 62-71, April.
    3. Oyewo, Babajide & Ajibolade, Solabomi & Omolehinwa, Eddy, 2020. "The Usage Of Customer Accounting As A Source Of Sustainable Competitive Advantage: Some Evidence From Quoted Manufacturing Companies In Nigeria," International Journal of Contemporary Accounting Issues-IJCAI (formerly International Journal of Accounting & Finance IJAF), The Institute of Chartered Accountants of Nigeria (ICAN), vol. 9(1), pages 18-46, March.

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