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International Journal of Financial, Accounting, and Management
Published by Goodwood Publishing
ISSN : -     EISSN : 26563355     DOI : https://doi.org/10.35912/ijfam
Core Subject : Science,
Decision Sciences, Operations Research & Management
This journal is the leading international journal in the field of Financial, Accounting, and Management. International Journal of Financial, Accounting, and Management (IJFAM) comprises a multitude of activities which together form one of the world's fastest-growing international sectors. This journal takes an interdisciplinary approach and includes all aspects of financial, accounting, and management studies. The journal's contents reflect its integrative approach - including primary research articles, discussion of current issues, case studies, reports, book reviews, and forthcoming meetings.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 12 Documents
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Search results for , issue "Vol. 7 No. 2 (2025): September" : 12 Documents clear
Accounting for the public good: Bridging profit and purpose in addressing Nigeria's development crisis Opudu, Okubokeme Derek; Iweias, Seth Sokiri
International Journal of Financial, Accounting, and Management Vol. 7 No. 2 (2025): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v7i2.3134

Abstract

Purpose: This study investigates how public financial management indicators and corporate social responsibility (CSR) efforts influence national development in Nigeria. It focuses on understanding the link between fiscal governance, private sector accountability, and human development outcomes in the context of Nigeria’s persistent development crisis. Research Methodology: The research employs a quantitative ex-post facto design, analyzing secondary data from 2003 to 2022. Key variables include Capital Expenditure, Debt-to-Revenue Ratio, and the Corruption Perception Index, alongside CSR investment data. A structured econometric model using multiple regression analysis assesses their impact on the Human Development Index (HDI). Results: Findings reveal that capital expenditure has a significant positive impact on HDI, while corruption perception negatively affects development outcomes. Debt financing contributes positively when effectively managed. Conversely, CSR investments show statistically insignificant influence, indicating a disconnect between corporate initiatives and national development priorities. Conclusion: Effective public financial management, particularly in capital investment and anti-corruption strategies, remains crucial for enhancing Nigeria’s HDI. CSR’s limited developmental impact suggests the need for stronger integration into national planning. Limitations: The study is limited by data availability on CSR activities and potential measurement biases in perception-based corruption indices. The exclusion of qualitative CSR outcomes may also under-represent its long-term development impacts. Contribution: This study offers empirical evidence for aligning fiscal discipline with responsible corporate action. It contributes to stakeholder theory and public interest accounting by proposing policy frameworks that link profitability to purposeful national development, especially in emerging economies like Nigeria.
Exploring the impact of strategic management accounting on firm competitiveness in Zimbabwe Munyepwa, Kudakwashe; Ranganayi, Charity; Mudzengerere, Liberty; Mutongereni, Noah; Gwesu, Norah Chishamiso; Machaka, Tafadzwa Hatidani
International Journal of Financial, Accounting, and Management Vol. 7 No. 2 (2025): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v7i2.2955

Abstract

Purpose: This study investigates the role of Strategic Management Accounting (SMA) in enhancing competitive advantage in Zimbabwean firms, focusing on the Balanced Scorecard (BSC), Activity-Based Costing (ABC), and Value Chain Analysis (VCA). Methodology: A mixed-methods design was employed. Qualitative data were collected through semi-structured interviews with 15 senior managers from manufacturing, financial services, and technology sectors, exploring SMA integration in strategic decision-making. Quantitative data were gathered via a survey of 100–150 medium and large enterprises, examining SMA adoption and performance impacts. Regression modelling and factor analysis assessed relationships between SMA implementation and performance indicators such as profitability, customer satisfaction, innovation, and cost efficiency. Results: The Balanced Scorecard improved strategic coherence and performance monitoring. ABC enhanced cost transparency and resource utilisation, while VCA offered insights into strategic positioning and value creation. Combined, these tools fostered strategic responsiveness, operational efficiency, and continuous improvement, positively influencing both financial and non-financial outcomes. Conclusions: SMA tools significantly support competitive advantage in Zimbabwean firms by aligning strategy, improving decision-making, and enhancing performance. Systematic integration strengthens both strategic management and performance measurement processes. Limitations: The study focused on select sectors and relied on managerial perceptions and self-reported survey data, limiting generalisability and introducing potential bias. Contributions: This research empirically validates the performance-enhancing role of SMA tools in a Zimbabwean context and provides a practical framework for integrating SMA into strategic management, demonstrating the value of a mixed-methods approach for understanding adoption and impact.

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