dc.contributor.author | Arithi, Paul M | |
dc.date.accessioned | 2013-05-11T11:20:01Z | |
dc.date.available | 2013-05-11T11:20:01Z | |
dc.date.issued | 2001-11 | |
dc.identifier.uri | http://erepository.uonbi.ac.ke:8080/xmlui/handle/123456789/22007 | |
dc.description.abstract | This study was conducted with the objective of finding out the types and extent to
which strategic management accounting systems are applied by large manufacturing
companies in Nairobi.
Developments in strategic management accounting practices have tended to reflect
business circumstances in developed countries. No study has been done in Kenya
investigating the practices of strategic management accounting systems and therefore
this was an exploratory study.
The study had three main objectives -
To establish the type and extent to which strategic management accounting
System is used in the Nairobi manufacturing sector.
To identify the factors that influenced companies to adapt to strategic
Management accounting systems.
To establish any benefits / problems associated with using strategic
Management accounting systems.
To achieve these objectives, primary data was collected. Data was collected through
personal interviews with the financial controllers/management accountants in the manufacturing sector.
questioners.
The interviews had both structured and unstructured
The data was analysed using simple description statistics. During the analysing the
manufacturing sector was divided into three strata based on sub-sector classification
namely; agro-based industries, mineral and industrial sector, and construction and
engineering sector.
The fmdings from this study revealed that principally, large manufacturing companies
based in Nairobi have adopted strategic management accounting techniques. The most
commonly applied techniques being target costing and strategic cost analysis. Other
strategic management accounting techniques such as balanced scorecard and value -
chain analysis did not appear to have taken root among large manufacturing
companies in Nairobi.
The factors influencing manufacturing companies to adopt strategic management
accounting techniques were observed to be mainly due to the need of assessing
business environment and the competitors performance. Inaccessibility to extemal
strategic information was highlighted as the major challenge in implementing strategic
management accounting systems. | en |
dc.description.sponsorship | University of Nairobi | en |
dc.language.iso | en | en |
dc.subject | Strategic management | en |
dc.subject | Manufacturing sector | en |
dc.subject | Nairobi | en |
dc.title | Application of strategic management accounting by large manufacturing companies in Nairobi | en |
dc.type | Thesis | en |
local.publisher | School of Business, University of Nairobi | en |