ARTIKEL 6

JUDUL PENELITIAN : Strategic management accounting and decision making: A survey of the
Nigerian Banks

TUJUAN PENELITIAN :

attempts an empirical examination of the practicality of strategic management accounting (SMA)

adoption in banks

in Nigeria, a developing country.

RANCANGAN PENELITIAN:

This study is a case study of the Nigerian banking industry with a survey design to elicit information
for data analysis. Eight (80) respondents were determined as the sample size. In arriving at this
figure; first, the Yaro Yamani sample formula: nN(1Ne2) was used to select 20 participating
banks from the 21 registered banks in Nigeria. Where n is sample size, N is population size (21)
and e is error limit (5%). Four (4) respondents at the managerial cadres were drawn from each of
these banks within Lagos state to give a sum of 80 observations using 126 C.S. Oboh, S.O. Ajibolade /
Future Business Journal 3 (2017) 119137 the simple random sampling technique (see Appendix A
for the list of money deposit banks registered in Nigeria and Appendix B for the list of sampled
banks).

Ketrbatasan :

echniques should go beyond internal orientation that is only concern about the firm and its cost
elements.

He was more concerned about an external dynamism of the practice of management accounting
from its oldfashioned

he theory of change valence on the other hand stated that change commitment is largely a function
of change

valence (Weiner, 2009). This refers to the value organizational members assign to a specific,
impending
Artikel 5

Judul penelitian :

Management accounting systems, enterprise risk management and organizational performance in

financial institutions

Tujuan penelitian :The purpose of this paper is to examine the linkages between management
accounting, The aim of this study was to investigate the linkages between MAS, risk management

systems and organizational performance in FIs.

systems (MAS), enterprise risk management (ERM) and organizational performance by examining

MAS information characteristics that match ERM implementation and joint effects of MAS and ERM

on organizational performance.

Rancangan penelitian :

population of banking and insurance companies listed on the Malaysian Central bank

web site. Questionnaires were sent to Chief Financial Officers (CFO) (or the most senior

position in finance department) of 106 FIs (including commercial banks, Islamic banks,

merchant/investment banks, discount houses, development FIs and insurance companies).

The unit of analysis is organization, thus top-level managers are the most appropriate

respondents. The CFOs were selected because they are responsible for both MAS and

are directly involved risk management.

Kertbatasan penelitian :
This study covered only MAS as part of sub-control systems in

an organization.