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

Annals of Spiru Haret University. Economic Series

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Title DOES THE USE OF STRATEGIC MANAGEMENT ACCOUNTING TECHNIQUES CREATES AND SUSTAINS COMPETITIVE ADVANTAGE? SOME EMPIRICAL EVIDENCE
 
Creator OYEWO, Babajide
AJIBOLADE, Solabomi
 
Subject —
competitive advantage; competitor accounting, customer accounting, strategic management accounting; sustainable competitive advantage
M4
 
Description 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 fifty-six (56) publicly-quoted companies covering a 10-year period (2008-2017) were analysed using descriptive statistics, cluster analysis, cross tabulation, Chi-square test of association, and discriminant analysis. Whereas the frequency of high-adopters of customer-based and competitor-focused techniques was less than those of low-adopters, the adoption rate of SMA was noted to be generally moderate. Further, the usage of SMA positively and significantly impact competitive advantage. The observation that intense users of SMA were able to consistently outperform competitors at both the industry- and sector- level in the long-term supports the conclusion that to a large extent, SMA usage can both create and sustain competitive advantage. Seeing that it is not the mere adoption of SMA that sustains competitive advantage but its intense usage, organisations seeking strategies to improve their competitiveness may consider the rigorous application of SMA.  
 
Publisher Editura Fundatiei Romania de Maine
 
Contributor —
 
Date 2019-06-28
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
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Format application/pdf
 
Identifier http://anale.spiruharet.ro/index.php/economics/article/view/1923
10.26458/1923
 
Source Annals of Spiru Haret University. Economic Series; Vol 19, No 2 (2019); 61-92
2393-1795
 
Language eng
 
Relation http://anale.spiruharet.ro/index.php/economics/article/view/1923/pdf
 
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Rights Copyright (c) 2019 Babajide Oyewo, Solabomi Ajibolade
http://creativecommons.org/licenses/by-nc-sa/4.0