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 … decision making. Survey data were obtained from 71 bank managers across 20 registered banks in Nigeria. Simple regression … features and orientation towards the practice of management accounting. The study found out that banks in Nigeria practice SMA …
