Purpose

This study investigates the usage of modern management accounting techniques popularly referred to as “strategic management accounting” (SMA), and the extent to which innovation attributes (namely relative advantage, compatibility, complexity, trialability and observability) determine SMA usage intensity.

Design/methodology/approach

Survey data was obtained through a structured questionnaire from 45 out of 56 publicly listed manufacturing companies on the Mainboard of the Nigerian Stock Exchange. Descriptive statistics, one-way ANOVA, exploratory factor analysis, confirmatory factor analysis and structural equation modelling were used to analyse data.

Findings

Whereas the overall usage rate of SMA as an innovation is generally moderate, there is significant difference in SMA usage intensity across industries in the manufacturing sector due to environmental uncertainty. Compatibility emerged as the strongest determinant of SMA usage intensity, implying that commercial enterprises would intensely apply SMA to remain innovative, to continuously improve and to incorporate strategy in accounting practice in a bid to survive competition. SMA will witness extensive usage if it aligns with the competitive strategies of an organisation.

Research limitations/implications

The attributes of innovation measured treat all SMA techniques as one, but did not measure relative advantage, compatibility, complexity, trialability and observability for each of the techniques. Future studies may consider investigating how innovation attributes specifically affect each SMA technique. The dimension of compatibility investigated in the study lean towards the alignment of SMA with competitive strategies. Taking into account the multidimensionality of compatibility as an innovation attribute, future studies may examine how past experience of implementing new ideas, as well as compatibility of SMA with corporate culture and value system, affect the dissemination and diffusion of management accounting innovations.

Practical implications

The paper proposes that although innovation attributes may partly explain SMA usage, coercive factors such as competition and environmental uncertainty may also be responsible for the decision to adopt innovative management accounting practices. The study therefore calls for a critical appraisal of how coercive institutional factors such as competition, regulation and actions of key stakeholders influence the decision of organisations to adopt an innovation.

Originality/value

This paper contributes to knowledge by challenging existing knowledge and presenting evidence that innovation attributes acclaimed to determine the spread of an innovation may be inapplicable in certain settings due to some environmental challenges. The study also contributes to knowledge by developing a composite scale for measuring innovation attributes specifically adapted to management accounting innovation, which can be used in future studies.

中文翻译：

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创新属性是否真的推动了管理会计创新的传播？检查决定战略管理会计使用强度的因素

目的

这项研究调查了通常称为“战略管理会计”（SMA）的现代管理会计技术的使用，以及创新属性（即相对优势，兼容性，复杂性，可试用性和可观察性）在多大程度上确定了SMA使用强度。

设计/方法/方法

通过结构化问卷调查，从尼日利亚证券交易所主板上56家公开上市的制造公司中的45家获得了调查数据。描述性统计，单向方差分析，探索性因素分析，确认性因素分析和结构方程模型用于分析数据。

发现

尽管SMA作为一项创新的总体使用率通常是中等的，但由于环境的不确定性，制造业各个行业的SMA使用强度存在显着差异。兼容性已成为SMA使用强度的最强决定因素，这意味着商业企业将大力应用SMA来保持创新，不断改进并将策略纳入会计实践中，以求生存。如果SMA与组织的竞争策略保持一致，它将得到广泛的应用。

研究局限/意义

衡量创新的属性将所有SMA技术视为一种，但没有衡量每种技术的相对优势，兼容性，复杂性，可试用性和可观察性。未来的研究可能会考虑研究创新属性如何具体影响每种SMA技术。在研究中研究的相容性维度倾向于SMA与竞争策略的一致性。考虑到兼容性是创新属性的多维性，未来的研究可能会考察过去实施新想法的经验以及SMA与公司文化和价值体系的兼容性如何影响管理会计创新的传播和扩散。

实际影响

本文提出，尽管创新属性可以部分解释SMA的使用，但诸如竞争和环境不确定性之类的强制性因素也可能决定采用创新管理会计惯例的决定。因此，该研究要求对诸如竞争，监管和主要利益相关者的行为之类的强制性制度因素如何影响组织采用创新的决定进行批判性评估。

创意/价值

本文通过挑战现有知识并提供证据表明，由于某些环境挑战而在某些情况下无法确定所赞誉的创新属性来确定一项创新的传播，从而为知识做出了贡献。该研究还通过开发一种用于衡量特别适合管理会计创新的创新属性的综合量表来为知识做出贡献，该量表可用于将来的研究中。