Examination of Strategic Management Accounting Techniques among SMEs (Perception of the Usefulness, Adoption, and Outcomes) : A multiple Case Study of SMEs in the Food Processing Industry in Nigeria
Sammanfattning: Purpose: This thesis examines the perception of the usefulness of SMAT, its adoption, and expected outcomes among SMEs in the food processing industry of Nigeria. Research Questions: Three research questions have been addressed in this thesis; (1)What is the perception of the usefulness of SMAT among SMEs in the food processing industry in Nigeria? (2) What leads to SMEs adoption of SMAT (antecedents) among SMEs in the food processing industry in Nigeria? and (3) What outcomes (consequences) are believed to result from using SMAT among SMEs in the food processing industry in Nigeria? Methodology: Qualitative studies are employed to handle empirical data gathering by semi structural interviews from four SMEs in the food processing industry in Nigeria. The data has been analyzed and thoroughly discussed in the light of previous theories, and findings are presented. Findings: A significant positive perception of the usefulness of SMAT among the selected SMEs in the food processing industry in Nigeria was observed. With few exceptions, costing techniques, customer-focused techniques, and competitors' accounting are moderately and highly perceived while customer accounting techniques are not in use. The most adopted technique is target costing, and the other including; pricing strategy, competitor position tracking, brand valuation, and life cycle costing. Moreover, the management of the sample SMEs thought that benchmarking is the most suitable method to meet their operational targets. The perception of usage of SMAT positively and significantly impacts the perception of increasing customer base and obtaining competitive advantage. The findings imply that SMAT could replace the traditional management accounting practices such as budget and budgetary control in SMEs. Further, human capital is a more influential factor for SMEs than technology because human capital is better positioned to decide which technological tools are more effective for the firms to implement them in their business processes and operations to achieve the organizational goals. Significance of the Study: The research work contributes towards the literature by increasing the knowledge regarding the perception of the usefulness of SMAT and the implications of SMAT practices and its awareness in the SME sector. The larger and smaller firms' policymakers, owners, and managers can benefit through the knowledge and awareness of SMAT and its implementation in their day-to-day business operations. Moreover, the knowledge of using SMAT can enhance the effectiveness of the organizations in achieving their goals that would result in the overall prosperity of the economy of any country. Limitations: The study is restricted to the perception of the usefulness of SMAT, level of adoption, and outcomes among SMEs operating in the food processing industry with a sample size consist of four companies and limited to participants’ in particular geographic regions of Nigeria; therefore, provided information may not be valid for other areas and markets. This fact limits the global generalizability of our findings.
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