Management accounting change; An exploratory study of large manufacturing companies in Kenya
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Date
2011-11Author
Bangara, Samwel N
Type
ThesisLanguage
enMetadata
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This study explores the changes in management accounting as well as the potential
influence of contextual variables on management accounting practices in Kenyan large
manufacturing companies located in Nairobi. This paper reports on a descriptive survey
of management accounting change in Kenyan context. The findings indicate considerable changes in management accounting techniques within the surveyed companies. Both traditional and advanced management accounting techniques are practiced by the surveyed organizations.
Advanced management accounting techniques notably; customer satisfaction, quality and
innovation and on time delivery have been adopted, while traditional management
accounting techniques notably; incremental budgeting, variable costing, standard costing
and variance analysis, sales and return on investment are being maintained. Regarding
changes in management accounting techniques the study established that majority of the
responding organizations indicated change relating to introduction of new techniques as
replacements, modification of information or output of MAS and introduction of new
techniques where none existed.
The study suggests that increased global competition, organization strategy and
organization structure as contextual variables that largely facilitate management
accounting change within the surveyed manufacturing companies. On the other hand,
lack of adequate computing resources and lack of top management support were
identified as the most hindrances to management accounting change within the surveyed organizations.
Citation
MBA ThesisSponsorhip
University of NairobiPublisher
School of Business, University of Nairobi