The global management accounting principles (GMAP) and the relationship between organizational design elements

Purpose This study aims to investigate the relationship between organizational design elements (i.e. quality of management accounting skills and performance system, PMS), practice (MAP) sophistication competitiveness using Global Management Accounting Principles (GMAP) framework. Design/methodology/approach Survey data was obtained through a structured questionnaire from 131 Nigerian firms. Measures skills, robustness PMS structure, MAP were derived GMAP Structural equation modelling applied explore complexity among variables. Findings While found have positive but insignificant impact on sophistication, structure significant. has competitiveness, magnitude its contribution appears depend structure. The inability exert much influence is attributable low skills. result supports proposition that optimized when all are concurrently improved. Practical implications shows organizations need critically look into possessed by personnel in function, as must be given equal importance achieve best results. Originality/value contributes knowledge investigating affecting operationalizes some framework developing measurements can used future studies.