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

Charles Ikechukwu Agu, Augustine Uchechukwu Nweze and Chinedu Innocent Enekwe ()

International Journal of Academic Research in Accounting, Finance and Management Sciences, 2016, vol. 6, issue 3, 262-271

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.

Keywords: Strategic management; corporate governance; performance; accounting techniques; sustainability (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:hur:ijaraf:v:6:y:2016:i:3:p:262-271

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