عملیات حسابداری مدیریت استراتژیک و عملکرد سازمانی
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عملیات حسابداری مدیریت استراتژیک و عملکرد سازمانی

عنوان فارسی مقاله: عملیات حسابداری مدیریت استراتژیک و عملکرد سازمانی شرکت های تولیدی
عنوان انگلیسی مقاله: Strategic Management Accounting Practices and Organizational Performance of Manufacturing Firms in Nigeria
مجله/کنفرانس: مجله حسابداری و مدیریت مالی – Journal of Accounting and Financial Management
رشته های تحصیلی مرتبط: مدیریت، حسابداری
گرایش های تحصیلی مرتبط: حسابداری مدیریت، مدیریت استراتژیک
کلمات کلیدی فارسی: حسابداری مدیریت استراتژیک، تصمیم گیری مدیریتی، عملکرد سازمانی
کلمات کلیدی انگلیسی: Strategic Management Accounting, Managerial Decision Making, Organizational Performance
نوع نگارش مقاله: مقاله پژوهشی (Research Article)
نمایه: مقاله پژوهشی (Research Article)
دانشگاه: Department of Accounting – Nnamdi Azikiwe University – Awka
ناشر: iiardpub
نوع ارائه مقاله: ژورنال
سال انتشار مقاله: 2018
ایمپکت فاکتور: 1.3726 در سال 2018
شناسه ISSN: 2278-3555
فرمت مقاله انگلیسی: PDF
تعداد صفحات مقاله انگلیسی: 9
وضعیت ترجمه: ترجمه نشده است
قیمت مقاله انگلیسی: رایگان
آیا این مقاله بیس است: بله
آیا این مقاله مدل مفهومی دارد: دارد
آیا این مقاله پرسشنامه دارد: ندارد
آیا این مقاله متغیر دارد: دارد
کد محصول: E6472
رفرنس: دارای رفرنس در داخل متن و انتهای مقاله
فهرست انگلیسی مطالب

Abstract


1- Introduction


2- Research Hypotheses


3- Activity Based Costing


4- Balance Score Card


5- Target Costing


6- Value Chain Analysis


7- Early Warning Analysis


8- Quality Cost Analysis


9- Product-cycle Approach


10- Concept of Organizational Performance


11- Methodology


12- Data Analysis and Presentation


13- Discussion of Findings


14- Conclusion and Recommendation


References

نمونه متن انگلیسی مقاله

Abstract


This study was carried out to examine the relationship between organizational performance of the Nigerian’s manufacturing companies and the application of strategic management accounting techniques. The study adopted the survey research design. The population of the study consists of all manufacturing companies in Delta State, Nigeria. The study used simple random sampling. 15 manufacturing companies were randomly selected for the study. Data for the study were obtained through the administration of a self-designed questionnaire to managers or accountants of the sampled firms. Regression and t-test were used to test the hypotheses postulated for the study. The study showed that application of strategic management accounting tools have a positive relationship with organizational performance of companies survey. The study also found a significant difference in effectiveness of decision making between application of strategic management accounting tools and traditional management accounting techniques and concludes that implementation of strategic management accounting practice is necessary to enhance organizational performance of the firm. The study therefore recommends that manufacturing companies, especially the ones operating in Delta State, put in place appropriate measures to apply Strategic Management Accounting tools to ensure efficient and realistic decision making process that will enhance organizational performance.


Introduction


Conventional management accounting practices were geared towards providing information to aid managers in internal decision making in a firm and as such the focus of the management accounting systems has also tended to be internally orientated. In the late 1980s, scholars and academics particularly (Johnson and Kaplan, 1987; Bromwich and Bhimani, 1989) noticed that the traditional management accounting was not adjusting to changes in the modern business environment hence was fall short of its basic function as an aid to managers in formulating policies and decision making. It is to fulfill the need to enhance the quality of management accounting information for managers it was necessary to focus more widely on the external environment of the firm and thus the concept of strategic management accounting developed. Strategic Management Accounting therefore came into being as a result of a quest for a substitute to the conventional management accounting in providing more relevant and reliable information for competitive advantage. SMA involves the provision of information, which is externally orientated, market-driven and customer-focused and provides managers with a range of techniques and tools to facilitate strategically-orientated decision making.

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