Abstract
The teething problems associated with cost management as a crucial aspect of management control system has been surmounted in developing countries as a result of integrating IT control systems. This paper utilised the task-technology fit framework to provide evidences on the significance of cost management and IT control systems design efficiency in Nigeria. Applying the cross-sectional survey design, data were gathered from 206 operational managers, selected from accounting and IT resource units in the 103 selected firms listed on the floor of the Nigerian Stock Exchange between 2006-2010 accounting periods. The data collected were analysed using the descriptive and inferential statistical tools. The descriptive analyses revealed the extensiveness of costing system design as moderate represented by total mean scores of 3.65; the task requirements and functionality (fit) of the information technology applications had overall mean perception of fit as 4.095 indicating very good fit. The result from the regression analysis showed that the efficiency of IT control applications on cost management systems was significant (p<0.01) explaining about 47.7% variation (R 2 = 0.474) of non-financial performance. The paper concluded that effective utilisation of IT control applications in cost management system design would enhance performance if a fit exist between cost management system and information technology control applications
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