An international comparison of strategic management accounting practices

Guilding, Christopher John; Cravens, Karen S.; Tayles, Mike

doi:10.1006/mare.1999.0120

Cited by 307 publications

(412 citation statements)

References 26 publications

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“…This result suggests that the respondents have implemented some sort of strategic approaches in their firm especially in term of pricing and costing to better compete in a global and competitive market. A moderately high extent of use of strategic pricing is consistent with finding by Guilding, Cravens, & Tayles (2000). However, Guilding et al (2000) reported that target costing is at the lowest rank.…”

Section: Level 2: Moderate Extent Of Usesupporting

confidence: 79%

“…A moderately high extent of use of strategic pricing is consistent with finding by Guilding, Cravens, & Tayles (2000). However, Guilding et al (2000) reported that target costing is at the lowest rank. Similarly Chenhall & Langfield-Smith (1998) also found that target costing has a relatively low rate of adoption among Australian firms (rank 27) as opposed to the result of this study which is at rank 14.…”

Section: Level 2: Moderate Extent Of Usesupporting

confidence: 79%

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The Adoption of Management Accounting Practices in Malaysian Small and Medium-Sized Enterprises

Ahmad¹

2013

ASS

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This paper provides empirical evidence on the adoption of a broad range of management accounting practices in Malaysian small and medium-sized enterprises (SMEs) in the manufacturing sector. Data collected from a postal survey of 160 accountant managers are used to facilitate the study. The results indicate that the traditional MAPs such as conventional budgeting, traditional costing and financial performance measures are widely used by the respondents. The results also show that a significant number of respondents have adopted one or more measures both financial and non-financial but the reliance on financial measures is greater than for non-financial measures. The main non-financial measures frequently used by respondents are on-time delivery, number of customer complaints, defect rate and manufacturing lead time. These findings suggest that respondents, who use non-financial performance measures, are more internal-process and customer focused rather than employee focused. Further the recently developed management accounting techniques such as ABC, non-financial performance measures particularly on employees-oriented measures, decision support analysis and strategic management accounting are only adopted by the minority of the respondents. The respondents also indicated a low extent of use of all investment appraisal techniques in their decision making process. The finding suggests that given the relatively small size of the responding firms and due to some constraints, it is unlikely for the SMEs to adopt a comprehensive MAP in their firms.

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Section: Level 2: Moderate Extent Of Usesupporting

confidence: 79%

Section: Level 2: Moderate Extent Of Usesupporting

confidence: 79%

The Adoption of Management Accounting Practices in Malaysian Small and Medium-Sized Enterprises

Ahmad¹

2013

ASS

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“…Consequently, researches had always being concerned with the use of accounting techniques and how it is linked with SMA over the years (Tillman & Goddard, 2008;Puolamäki, 2004;Guilding, 2000). In one of these researches, Guilding et al (2000) identified twelve (12) SMAP. Thus, the conclusion was that most enterprises adopted competitor accounting and strategic pricing as the most widely used techniques.…”

Section: Introductionmentioning

confidence: 99%

“…Management accounting tends to be more tactical than strategic. Its traditional tools are not futuristic nor market focused for competition, but they are mere time-bound data that will elapse if the underpinning theories are evaluated empirically (Guilding et al, 2000). Therefore, there is a need to look for methods and techniques which can lead to better relationship between strategy and operational effectiveness.…”

Section: Introductionmentioning

confidence: 99%

“…By externally focusing on the market, SMA integrates in-sights from MA and marketing within a strategic management framework (Ojra, 2014). Several researchers agree that the adoption of SMAP by enterprises in any economy will have direct impact on customer value, shareholders wealth, and organizational innovativeness (Alsoboa, 2015;AlMaryani & Sadik, 2012;Egbunike et al, 2014;Fagbemi et al, 2013;Akenbor & Okoye, 2012;Guilding et al, 2000). The outdated features of traditional management accounting practice and the lukewarm attitude towards the adoption of SMAP have been identified as the cause of competitive loss of Western enterprises to Japanese enterprises who had adopted SMAP very early (Mbawuni & Anerty, 2014;Fagbemi et al, 2013).…”

Section: Introductionmentioning

confidence: 99%

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Strategic Management Accounting Practices among Indigenous Nigerian Manufacturing Enterprises

Ojua

2016

OSJ

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The primary objective of this study was to review the extent of application of Strategic Management Accounting Practices (SMAP) by local Nigerian manufacturing enterprises in the making of effective decisions by business managers and accountants. Using a sample of ten manufacturing enterprises, fifty professional accountants and business managers working in the organizations were used in this study. In addition, questionnaires were used for gathering primary data. The Pearson Product Moment Correlation Coefficient and multiple regression analysis were adopted as the main statistical tools for this analysis. The first hypothesis shows a ranking of -0.58 which is less than 0.5 level of confidence. On the other hand, the second hypothesis shows that the sampled enterprises were hindered by inherent barriers in utilizing the benefits of SMAP resulting in the p value of 0.061 which is greater than 0.05. The results of this study indicated significant disapproval of SMAP among professionals working in indigenous manufacturing enterprises. The findings of the study may have implications on the management staff and accountant of the enterprise. Thus, this is because they revealed the below average knowledge of the workings of SMAP. As a result of this research, one is able to conclude on the need for managers to employ SMAP to enable them identify, accumulate, and manage the costs of their activities to ensure accuracy in their decisions making.

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A Conceptual Framework for Assessing the Use of Strategic Management Accounting in Small and Medium Enterprises

Kalkhouran¹,

Rasid²,

Sofian³

et al. 2015

Glob Bus Org Exc

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Studies on how small‐ and medium‐size enterprises (SMEs) can use strategic management accounting techniques to meet the challenges imposed by rapidly changing technology and increasing global competition are limited. Tapping into both contingency theory and upper echelon theory, a new framework for leaders of SMEs highlights the effect of perceived environmental uncertainty, advanced manufacturing technology, and CEO characteristics on their decisions regarding the use of strategic management accounting techniques, which ultimately may have an impact on firm performance. © 2015 Wiley Periodicals, Inc.

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An international comparison of strategic management accounting practices

Cited by 307 publications

References 26 publications

The Adoption of Management Accounting Practices in Malaysian Small and Medium-Sized Enterprises

The Adoption of Management Accounting Practices in Malaysian Small and Medium-Sized Enterprises

Strategic Management Accounting Practices among Indigenous Nigerian Manufacturing Enterprises

A Conceptual Framework for Assessing the Use of Strategic Management Accounting in Small and Medium Enterprises

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