Firm Culture and Management Accounting Practices among Manufacturing Firms in Nigeria

This study focuses on two Arab developing countries following the view that scope, role, and positioning of management accounting differ across organisations and countries, and, in the same direction, the study draws on the recent literature on localisation of global management control systems. Furthermore, the study embeds the view that certain contextual variables such as country differences and organisational culture possess particular cultural characteristics, which in turn affect individuals to respond distinctively to Management Accounting Systems’ (MAS) applications. The main objective of this study is to investigate whether or not there are significant associations between the use and levels of importance of operational non-financial performance indicators (ONFPIs) and the extent of a set of contextual variables including firms’ and managers’ characteristics and workforce involvement. The study reports and discusses findings of surveying manufacturing firms belonging to various industry sectors in Egypt and Saudi Arabia (SA) in mid-2005. Findings show that levels of importance of ONFPIs in Egyptians firms are higher than those in use at their Saudi peers’ firms. In general, findings on significant positive associations between the levels of importance of ONFPIs and the incorporated contextual variables in the Egyptian firms seem to be in line with prior literature findings drawn from global practices. Interestingly, the effect of organisational culture seems to be witnessed in Saudi firms evident by the negative, rather than positive, associations between two variables belonging to managers’ characteristics and workforce involvement and levels of importance of ONFPIs.

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Examining distinct carbon cost structures and climate change abatement strategies in CO2 polluting firms

Accounting Auditing & Accountability Journal ◽

10.1108/aaaj-03-2015-2009 ◽

2017 ◽

Vol 30 (5) ◽

pp. 1041-1064 ◽

Cited By ~ 20

Author(s):

Simon Cadez ◽

Chris Guilding

Keyword(s):

Climate Change ◽

Management Accounting ◽

Manufacturing Firms ◽

Ecological Sustainability ◽

Content Type ◽

Carbon Cost ◽

Cost Structures ◽

Abatement Strategies ◽

Product Output ◽

Polluting Firms

Purpose A management accounting perspective that underscores a quest for reducing conventionally appraised costs, negative output costs as well as heightened eco-efficiency has been used in pursuit of the study’s two main study objectives. The purpose of this paper is twofold: first, the study seeks to further understanding of the relationship between product output volume, carbon costs, and CO2 emission volume in carbon-intensive firms. Second, it identifies factors affecting climate change abatement strategies pursued by these firms. Heightening appreciation of the climate change challenge, combined with minimal CO2 emission research undertaken from a cost management perspective, underscores the significance of the study. Design/methodology/approach A triangulation of quantitative and qualitative data collected from Slovenian firms that operate in the European Union Emissions Trading Scheme has been deployed. Findings CO2 polluting firms exhibit differing carbon cost structures that result from distinctive drivers of carbon consumption (product output vs capacity level). Climate change abatement strategies also differ across carbon-intensive sectors (energy, manufacturing firms transforming non-fossil carbon-based materials, and other manufacturing firms) but are relatively homogeneous within them. Practical implications From a managerial perspective, the study demonstrates that carbon efficiency improvements are generally not effective in triggering corporate CO2 emission reduction when firms pursue a growth strategy. Social implications Global warming signifies that CO2 emissions constitute a social problem. The study has the potential to raise societal awareness that the causality of the manufacturing sector’s CO2 emissions is complex. Further, the study highlights that while more efficient use of environmental resources is a prerequisite of enhanced ecological sustainability, in isolation it fails to signify improved ecological sustainability in manufacturing operations. Originality/value The paper has high originality as it reports one of the first management accounting studies to explore the distinction between combustion- and process-related CO2 emissions. In addition, it provides distinctive support for the view that eco-efficiency is more consistent with the economic than the environmental pillar of sustainability.

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Modeling a Management Accounting System for Lean Manufacturing Firms

SSRN Electronic Journal ◽

10.2139/ssrn.1445703 ◽

2009 ◽

Cited By ~ 2

Author(s):

Rosemary Fullerton ◽

Frances A. Kennedy

Keyword(s):

Lean Manufacturing ◽

Management Accounting ◽

Manufacturing Firms ◽

Accounting System ◽

Management Accounting System

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Firm culture and management accounting practices among manufacturing firms in Nigeria

Future Business Journal ◽

10.1186/s43093-020-00034-9 ◽

2020 ◽

Vol 6 (1) ◽

Author(s):

Oluyinka Isaiah Ogungbade ◽

Ezekiel Oluwagbemiga Oyerogba

Keyword(s):

Logistic Regression ◽

Management Accounting ◽

Manufacturing Firms ◽

Cultural Dimensions ◽

Considerable Influence ◽

Specific Term ◽

Statistical Support ◽

People Orientation ◽

Outcome Orientation ◽

Structured Questionnaire

Abstract This study sought to find out the effects of firm culture on management accounting practices (MAPs). The study used a structured questionnaire to collect data from 220 randomly selected manufacturing firms out of 514 firms and used logistic regression for analysis. This study examined seven dimensions of firm cultures, including innovation/risk orientation culture, people orientation culture, outcome orientation culture, aggressive culture, stability culture, team-based culture, and attention to details culture. The study established that team-based, attention to details, and stability cultures have a significant influence on the choice of management accounting practices. In contrast, the considerable influence of other cultural dimensions lacks statistical support. The study concludes that attention to details culture and team-based culture are barriers to modern management accounting practices, and cautions should be exercised by managers in using these cultures. Therefore, this study recommends that manufacturing firms in Nigeria should be cautious of their culture and its implication on MAPs. In a more specific term, they should practice cultures that will allow them to choose modern MAPs and take advantage of the benefits attached.

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