With increasing complexity in the business environment, Simmonds (1981) advocated strategic management accounting (SMA) as a potential solution to the loss of relevance of traditional management accounting (TMA). However, SMA lacks a distinct conceptual framework and there is no clear agreement on its constituents. Contingency studies on management accounting practices are fragmented. Studies of management accounting in Singapore are scarce. / This research aimed to deal with these issues and was structured in three areas. Firstly, it examined the extent of usage of 21 SMA and 18 TMA practices in Singapore through a survey of 400 strategic business units. As local surveys on management accounting are few, the study also provided a valuable contribution in exploring the state of such practices in a Singapore context. Additionally, the study adapted and developed a conceptual model form Tomkins and Carr (1996) for SMA, to provide further grounding for the subject. / Secondly, this research employed a contingency approach to identifying contextual variables associated with the management accounting practices. The study represented an original design incorporating 7 contextual variables tested with SMA and TMA practices. No other contingent research on management accounting practices has involved such a large number of variables. Thirdly, the study explored the relationship of SMA and TMA practices to strategic business unit effectiveness because arguments for such practices do not necessarily mean improved organisational performance. / Results indicated that TMA practices were still heavily in use in Singapore. Five out of 21 SMA practices had above average usage rates. While SMA was found mostly in foreign-owned organizations, local companies also used SMA practices to a certain extent. / Thesis (PhDBusinessandManagement)--University of South Australia, 2007.
| Identifer | oai:union.ndltd.org:ADTP/267108 |
| Creators | Koh, Siew Bee Jennifer. |
| Source Sets | Australiasian Digital Theses Program |
| Language | English |
| Detected Language | English |
| Rights | copyright under review |
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