期刊名称：International Journal of Academic Research in Business and Social Sciences
电子版ISSN：2222-6990
出版年度：2018
卷号：8
期号：11
页码：1839-1847
DOI：10.6007/IJARBSS/v8-i11/5359
语种：English
出版社：Human Resource Management Academic Research Society
摘要：Strategic Management Accounting (SMA) technique plays a vital role in accounting management of an organization. This is because; SMA helps the accountants and other workers to manage their accounting systems efficiently and more orderly arranged. The aim of this study is to find out about technique of SMA that been applied in the organization specifically focused on manufacturing companies and the impact of the technique on organizational effectiveness. The result showed that all the 376 companies applied at least one SMA technique and specifically refers to the industry classification; the highest companies that applied SMA were electrical companies. The result also showed that SMA has impact on organizational effectiveness.
