Firm culture and management accounting practices among manufacturing firms in Nigeria

Ajibolade SO (2013) Drivers of choice of management accounting system designs in Nigerian manufacturing companies. Int J Bus Soc Res (IJBSR) 3:45–57 Albu N, Albu C (2011) Factors associated with the adoption and use of management accounting techniques in developing countries : the case of Romania. J Int Financ Manag Account 2011:245–267. https://doi.org/10.1111/jifm.12002 Ax C, Greve J (2017) Adoption of management accounting innovations: organizational culture compatibility and perceived outcomes. Manag Account Res 34:59–74. https://doi.org/10.1016/j.mar.2016.07.007 Ayeni RK (2012) An Firms assessment of profit function of manufacturing in Nigeria during global economic depression : a panel model approach. Ozean J Soc Sci 5(2):41–48 Baines A, Langfield-Smith K (2003) Antecedents to management accounting change: a structural equation approach. Acc Organ Soc 28(7–8):675–698. https://doi.org/10.1016/S0361-3682(02)00102-2 Baird K, Harrison G, Reeve R (2007) Success of Activity management practices: the influence of organizational and cultural factors. Account Financ 47(1):47–67 Baird KM, Harrison GL, Reeve RC (2004) Adoption of activity management practices: a note on the extent of adoption and the influence of organizational and cultural factors. Management Accounting Research 15(4):383–399. https://doi.org/10.1016/j.mar.2004.07.002 Bhimani A (2003) Management accounting in the digital economy. Oxford University Press, Oxford Bhimani A, Bromwich M (2010) Management accounting: prospect and retrospect. Elsevier B.V, Great Britan Bhimani A, Bromwich M (2010) Management accounting : retrospect and prospect, 1st edn. Elsevier, US Brandt-Siemers JB (2019) Activity-based costing in higher education: a case study of three implementations. Capella University, Capella Budi I, Nusa S (2015) Influence of organizational culture and structure on the quality of accounting information system. Int J Sci Technol Res 4(05):257–267 Burns J, Scapens RW (2000) Conceptualizing management accounting change: an institutional framework. Manag Account Res 11(1):3–25 Charaf K, Bescos P (2013) The role of organizational and cultural factors in the adoption of activity-based costing: the case of Moroccan firms. Account Manag Inf Syst 12(1):4–21 Chenhall RH, Kallunki J-P, Silvola H (2011) Exploring the relationship between strategy, innovation and management control systems: the role of social networking, organic innovative culture and formal controls. J Manag Account Res 23(1):99–128 Chenhall RH, Langfield-Smith K (1998) The relationship between strategic priorities, management techniques and management accounting: an empirical investigation using a systems approach. Acc Organ Soc 23(3):243–264 Chongruksut W (2009) Organizational culture and the use of management accounting innovations in Thailand. RU Int J 3(1):113–126 Deem JW, Barnes B, Segal S, Preziosi R (2010) The relationship of organizational culture to balanced scorecard effectiveness. SAM Advanced Management Journal 75(4):1 Donaldson L (2001) The contingency theory of organizations. Sage Publication Ltd, London Donaldson L (2005) For positive management theories while retaining science: reply to Ghoshal. Acad Manag Learn Educ 4(1):109–113 Duh R, Xiao JZ, Chow CW (2009) Chinese firms’ use of management accounting and controls: facilitators, impediments, and performance effects. J Int Account Res 8(1):1–30. https://doi.org/10.2308/jiar.2009.8.1.1 Emmanuel C, Otley D, Merchant K (1990) Accounting for management control, 2nd edn. Chapman & Hall, London Field A (2009) Discovering statistics using SPSS, 3rd edn. Sage Publication Ltd., London Frigo ML, Williams K (2019) Management Accounting. Strateg Financ 1:38–43 Ghasemi R, Mohamad NA, Karami M, Bajuri NH (2015) The relationship among strategy, competition and management accounting systems on organizational performance. Eur J Nat Soc Sci 4(3):565–581 Gong MZ, Tse MSC (2009) Pick, mix or match? A discussion of theories for management accounting research. Journal of Accounting Business and Management 16:54–66 Haldma T, Lääts K (2002) Influencing contingencies on management accounting practices in Estonian manufacturing companies Hopper T, Tsamenyi M, Uddin S, Wickramasinghe D (2009) Management accounting in less developed countries : what is known and needs knowing. Account Audit Accountabil J 22(3):469–514. https://doi.org/10.1108/09513570910945697 Hussain MM, Hoque Z (2002) Understanding non-financial performance measurement practices in Japanese banks: New institutional sociology perspectives. Account Audit Accountabil J 15(2):162–183 Jhonson HT, Kaplan RS (1987) Relevance lost: The rise and fall of management accounting. Harvard Business School Press, Boston Junqueira E, Dutra EV, Zanquestto FH, Gonzaga RP (2016) The effect of strategic choices and management control systems on organizational performance. R Cont Fin-USP Sao Paulo 7:1–15. https://doi.org/10.1590/1808-057x201601890 Kapiyangoda K (2018) Institutions, agency, culture and control : a case study of a multinational operating company. J Account Organ Change 14(4):402–428. https://doi.org/10.1108/JAOC-07-2017-0056 Kevin B, Kristal JH, Robert R (2011) The relationships between organizational culture, total quality management practices and operational performance. Int J Oper Prod Manag 37(1):789–814 Kothari C, Garg G (2019) Research methodology: methods and techniques (Fourth). www.newagepublisher.com Kothari CR, Garg G (2014) Research methodology : methods and techniques, 3rd ed. New Age International Mat TZT, Smith M (2014) The impact of changes in environment and AMT on management accounting practices and organizational strategy, structure and performance. J Appl Manag Account Res 12(1):55–82 Mat TZT (2010) Management accounting and organizational change: Impact of alignment of management accounting systems, structure and strategy on performance. Edith Cowan University, Perth Western Australia McKinley W, Mone MA (2003) Micro and macro perspectives in organization theory: a tale of incommensurability. In: The Oxford handbook of organization theory, pp 345–372 Nagirikandalage P, Binsardi B (2017) Inquiry into the cultural impact on cost accounting systems (CAS) in Sri Lanka. Manag Audit J 32(4–5):463–499. https://doi.org/10.1108/MAJ-02-2016-1313 Napitupulu IH (2018) Organisational culture in management accounting information system: survey on State-owned Enterprises(SOEs) Indonesia. Glob Bus Rev 19(3):556–571 Naranjo-Valencia JC, Jimenez-Jimenez D, Valle RS (2011) Innovation or imitation? The role of organizational culture. Manag Decis 49(1):55–72 Nor-Aziah AK, Scapens RW (2007) Corporatisation and accounting change: the role of accounting and accountants in a Malaysian public utility. Manag Account Res 18(2):209–247 Nuatip S (2016) Management accounting changes and the interaction effect of management accounting practices and integrated information systems on organizational performance: evidence from Thailand. https://search.proquest.com/docview/1913432741?accountid=198529 O’Reilly C, Chatman J, Caldwell D (1991) People and organizational culture: a profile comparison approach to assessing person-organization fit. Acad Manag J 34(3):487–516 Ojua MO (2016) Strategic management accounting practices among indigenous Nigerian manufacturing enterprises. Open Sci J 1(2):1–14. https://doi.org/10.23954/osj.v1i2.395 Ominunu OG (2015) Management information and accounting system and organizational performance in Nigeria. Am J Soc Manag Sci 6(1):1–17. https://doi.org/10.5251/ajsms.2015.6.1.17 Organizational Behavior (2017) University of Minnesota Libraries Publishing Oyerogba EO (2015) Management accounting practices in the developing economies: the case of Nigeria listed companies. J Account Manag 5(2):76–85 Pasch T (2019) Strategy and innovation: the mediating role of management accountants and management accounting systems’ use. J Manag Control 30(2):213–246. https://doi.org/10.1007/s00187-019-00283-y Pituch KA, Stevens JP (2016) Applied multivariate statistics for the social sciences: analyses with SAS and IBM’s SPSS, 6th edn. New York Routledge, New York Rababah A (2015) The relationship between cultural factors and balanced scorecard implementation. Int Rev Manag Bus Res 4(4):1208–1218 Ribeiro JA, Scapens RW (2006) Institutional theories in management accounting change. Qual Res Account Manag 3(2):94–111. https://doi.org/10.1108/11766090610670640 Robalo R (2014) Explanations for the gap between management accounting rules and routines: an institutional approach. Span Account Rev 17(1):88–97 Simionescu S, Bică E (2016) Influence factors social and cultural rights on the evolution of management accounting. J Adv Res Manag 7(2):96–101. https://doi.org/10.14505/jarm.v7.2(14).03 Thompson J (2005) The time we waste. Manag Today 1:44–47 Thompson S (2006) Kraft CEO slams company, trims marketing staff. Advertising Age 1:3–62 Van der Stede WA, Young SM Chen CX (2007) Doing management accounting survey research. Handbook of Management Accounting Research Velasquez S, Suomala P, Järvenpää M (2015) Cost consciousness: conceptual development from a management accounting perspective. Qual Res Account Manag 12:55–86. https://doi.org/10.1108/QRAM-07-2013-0029 Waweru NM, Hoque Z, Uliana E (2004) Management accounting change in South Africa. Account Audit Account J 17(5):675 Westrum R (2004) Increasing the number of guards at nuclear power plants. Risk Analysis: An International Journal 24:959–961 Yigitbasioglu OM (2017) Drivers of management accounting adaptability: the agility lens. J Account Organ Change 13(2):262–281. https://doi.org/10.1108/JAOC-12-2015-0092