DOES THE USE OF STRATEGIC MANAGEMENT ACCOUNTING TECHNIQUES CREATES AND SUSTAINS COMPETITIVE ADVANTAGE? SOME EMPIRICAL EVIDENCE

Babajide Oyewo ()
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Babajide Oyewo: Department of Accounting, University of Lagos, Akoka, Lagos, Postal: Nigeria

Annals of Spiru Haret University, Economic Series, 2019, vol. 19, issue 2, 61-92

Abstract: This study examined the extent to which the usage of strategic management accounting (SMA) techniques such as customer accounting and competitor accounting can create and sustain competitive advantage, with a focus on the manufacturing sector in Nigeria. Data obtained from the annual reports of fiftysix (56) publicly-quoted companies covering a 10-year period (2008-2017) were analysed using descriptive statistics, cluster analysis, cross tabulation, Chisquare test of association, and discriminant analysis.

Keywords: competitive advantage; competitor accounting; customer accounting; strategic management accounting; sustainable competitive advantage (search for similar items in EconPapers)
JEL-codes: M40 (search for similar items in EconPapers)
Date: 2019
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Citations: View citations in EconPapers (1)

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