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dc.contributor.authorKariuki, Samuel N.
dc.contributor.authorKamau, Charles G.
dc.date.accessioned2016-07-22T08:59:11Z
dc.date.available2016-07-22T08:59:11Z
dc.date.issued2016-04
dc.identifier.citationInternational Journal of Advanced Research in Management and Social Sciences Vol. 5 No. 4en_US
dc.identifier.issn2278-6236
dc.identifier.urihttp://hdl.handle.net/123456789/883
dc.description.abstractThe study sought to contend with the dearth of studies in adoption of Strategic Management Accounting (SMA) practices in manufacturing firms in Kenya with the view of filling this gap. The overall objective of the study was to investigate the organizational contingencies influencing the adoption of SMA practices among manufacturing firms in Kenya. Accordingly, the findings of the study contribute to the flourishing literature on adoption of SMA practices. This study is anchored in the framework of contingency theory to identify three contingent variables possibly displaying association with adoption of SMA. The study adopted a survey research design. The study findings indicate that the intensity of industry competition and the use of advanced manufacturing technology significantly influence the adoption of SMA among manufacturing firms in Kenya. However, the study does not find evidence to support hypothesis that life cycle stage of the firm significantly influences the adoption of SMA among manufacturing firms in Kenya. The main limitation of this study is that it focused only on three contingency variables. Future studies should explore the influence of other contingency factors on the use of SMA practices in developing countries.en_US
dc.language.isoenen_US
dc.subjectStrategic Management Accounting practicesen_US
dc.subjectCompetitive advantageen_US
dc.subjectmanagement accountingen_US
dc.subjectManufacturing firmsen_US
dc.subjectcompetitor analysisen_US
dc.titleOrganizational Contingencies Influencing the Adoption of Strategic Management Accounting Practices among Manufacturing Firms in Kenyaen_US
dc.typeArticleen_US


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