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Article
Publication date: 17 July 2024

Babajide Oyewo, Mohammad Alta'any, Kolawole Adeyemi ALo and Negroes Tembo Dube

This study aims to investigate four internal (organisational structure, quality of information technology, business strategy and market orientation) and two external (competition…

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Abstract

Purpose

This study aims to investigate four internal (organisational structure, quality of information technology, business strategy and market orientation) and two external (competition intensity and perceived environmental uncertainty) contextual factors affecting the use of production planning and control accounting techniques (PPC), as well as the impact of PPC usage on organisational competitiveness.

Design/methodology/approach

Seven major PPC techniques were investigated, namely: attribute costing, lifecycle costing, quality costing, target costing, value-chain costing, activity-based costing and activity-based management. By deploying a multi-informant strategy, a structured questionnaire was used to gather survey data from 129 senior accounting, finance and production personnel of publicly quoted manufacturing companies in Nigeria.

Findings

The results, using structural equation modelling, show that market orientation is the strongest determinant of PPC usage. The inability of competition intensity and perceived environmental uncertainty to notably affect PPC usage suggests that external environmental pressure to use PPC is weak. Although PPC can engender organisational competitiveness, their interactive usage yields optimal results.

Originality/value

The study contributes to knowledge by: (i) presenting evidence that although PPC techniques can engender organisational competitiveness, it is their interactive usage that yields optimal results; (ii) empirically demonstrating that contextual factors influence PPC usage in line with the contingency theory; and (iii) validating the diffusion of innovation theory that organisations will typically deploy PPC techniques because of their relative advantage of improving organisational competitiveness.

Details

Accounting Research Journal, vol. 37 no. 4
Type: Research Article
ISSN: 1030-9616

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Book part
Publication date: 1 May 2020

Brendan P. Carmody

Abstract

Details

The Emergence of Teacher Education in Zambia
Type: Book
ISBN: 978-1-78756-560-9

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