Mountain Top University Library

The purpose of the research is to investigate the effect of Strategic Management Accounting Techniques (SMAT) on Organizational performance of Manufacturing Companies Lagos State, Nigeria. The survey research design was used as the main method of data collection. Data was collected from 92 respondents from Seven Up Bottling Manufacturing Company in Lagos State. The data gathered were tested through the use of both descriptive and inferential method of analysis using the SPSS statistical tool.
The findings revealed that Strategic Management Accounting Techniques (SMAT) had insignificant effect on financial performance with p-value of .291 ˃ 0.05. It was also revealed that Strategic Management Accounting Techniques (SMAT) had insignificant effect on product-market performance with p-value of .105 ˃ 0.05. It was also revealed that Strategic Management Accounting Techniques (SMAT) had significant effect on Shareholders’ return with p-value of 0.000 ((PV ˂ 0.05).
The study concluded that SMAT had insignificant effect on financial and product-market performance while SMAT significantly affected Shareholder’s return.
The study therefore recommends that manufacturing companies should put in place appropriate measures to apply strategic management accounting tools to ensure efficient and realistic decision making process that will enhance organizational performance.

Keywords: Financial performance, Product Market Performance, Shareholder’ Return, Organizational Performance, triple bottom line.