Had been sparse in literature especially from the developing countries. Relationship between companies’ performance and sophistication in MAS designs, evidence which hitherto This study has made significant contribution to literature by providing empirical evidence of the Designers must however, consider the level ofĮnvironmental uncertainty and technological complexity in making a choice of design. The level of sophistication in their MAS designs. Nigerian manufacturingĬompanies were encouraged to seek better information for improving their performance by increasing Technological complexity and environmental uncertainty facing the companies. Lead to higher performance when the designs are tailored to the level of the technical variables of Moderated regression analysis also provided support for the proposition that improved MAS design will However indicated that the technical variables had higher explanatory power. Technical variables contribute to explaining MAS designs in the companies. The results of the ttests, correlations and simple regressions provided support for the expectation that both institutional and The category of traditional MAS design and 3.47% were described as rudimentary. Sophistication, in the majority of the sampled companies were low in sophistication, 63.20% belonging to The results of the descriptive statistics showed that the MAS designs, measured using an index of Regression and hierarchical/moderated regression analyses were used. Statistical tools including frequencies, percentages, means, t-tests, correlations, simple Questionnaire survey of managers of one hundred and forty-four selected Nigerian manufacturingĬompanies. The model was tested by means of empirical data collected through a The designs of MAS adopted by the Nigerian manufacturing companies and proposed a link between the MAS was proposed which incorporated both institutional and technical variables as major influences on The manufacturing sector in Nigeria, sought to find out whether relationships exist between the MASĭesigns, factors in the companies’ environment and their performance. This study, aimed at providing information to help address the lingering problem of poor performance of Not impact on the performance of enterprises in such countries. This implies that the type of MAS designs adopted may Whether these systems fit local circumstances. TheĪccounting systems are suggested to be adopted as a sign of modernisation, not necessarily minding Organisational practices, including accounting systems in the developing countries, Nigeria inclusive. MAS designs are adopted not necessarily for efficiency reasons but for symbolic and ceremonial reasons.Įxplanations consistent with the institutional theory perspective have been offered for the adoption of Alternative literature from the institutional theory perspective has suggested that Identified factors in the organisation’s task environment and their MAS designs would bring aboutĮnhanced performance. MA literature based on the contingency theory has suggested that a fit between Offered as improvements to the traditional MAS provide companies with competitive advantage andīetter performance. There has been much debate on whether or not, management accounting systems (MAS) designs THE IMPACT OF IMPROVED MANAGEMENT ACCOUNTING SYSTEMS ON MANUFACTURING UNIVERSITY OF LAGOS SCHOOL OF POSTGRADUATE View/Open - University of Lagos Institutional Repository
0 kommentar(er)
