ABSTRACT

This study examined strategy-related factors (Business strategy, Information technology, Quality of management accounting skills, and Organisational culture) moderating the fit between management accounting practice (MAP) sophistication and organisational effectiveness from the perspective of the Global Management Accounting Principles (GMAP). The GMAP was jointly developed and endorsed by The American Institute of Certified Professional Accountants (AICPA) and The Chartered Institute of Management Accountants (CIMA) to support Chief Executives, Boards of Directors, Chief Finance Officers and Management Accounting Practitioners to benchmark and improve management accounting practices. The study focused on 131 firms across various industries in Nigeria. Analysis of data collected through questionnaire revealed that the two high-ranking factors responsible for the degree of MAP sophistication are business strategy and quality of information technology. It was observed that although business strategy and information technology significantly moderate the relationship between MAP sophistication and Organisational effectiveness, business strategy exerts greater influence. The finding that business strategy strongly moderates the relationship between MAP sophistication and organisational effectiveness connotes that forward-thinking business entities would leverage on the strategy-formulation and strategy-implementation capabilities of contemporary management accounting techniques to drive performance and achieve business imperatives.

摘要

这项研究从全球管理会计原则（GMAP）的角度考察了与战略相关的因素（业务战略，信息技术，管理会计技能的质量和组织文化）来调节管理会计实践（MAP）的复杂程度与组织有效性之间的契合度。 。GMAP由美国注册专业会计师协会（AICPA）和英国特许管理会计师协会（CIMA）共同开发和认可，以支持首席执行官，董事会，首席财务官和管理会计从业人员制定基准并改善管理会计实践。该研究的重点是尼日利亚各个行业的131家公司。通过问卷调查收集的数据分析表明，导致MAP复杂程度高的两个主要因素是业务策略和信息技术的质量。据观察，尽管业务战略和信息技术极大地缓解了MAP复杂性与组织有效性之间的关系，但业务战略却发挥了更大的影响。商业策略强有力地缓和了MAP复杂性与组织有效性之间关系的发现表明，具有远见的商业实体将利用当代管理会计技术的战略制定和战略实施能力来推动绩效并实现业务目标。