Oboh, Collins S.; Ajibolade, Solabomi Omobola - In: Future Business Journal 3 (2017) 2, pp. 119-137
This paper attempts an empirical examination of the practicality of strategic management accounting (SMA) adoption in banks in Nigeria, a developing country. It investigates the extent of practice and contributions of SMA to strategic decision making. Survey data were obtained from 71 bank...