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Management Accounting Practices and Performance of Listed Manufacturing Companies in Nigeria

Authors: OGUNDAJO Grace

Publication Type: Journal article

Journal: International Journal Of Management Excellence

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Abstract

Purpose: This study investigated the effect of management accounting practices on the performance of manufacturing companies in Nigeria. Design/Methodology/Approach; This study adopted a survey research design. The target population for this study was 20 manufacturing companies in Nigeria. Primary data obtained through the administration of structured questionnaires to selected respondents was used. The study targeted four hundred and ninety-nine (499) employees of the account, production, marketing and administrative departments from the 20 selected manufacturing companies adopting purposive sampling technique. Four hundred and twenty-five (425) correctly filled questionnaire were retrieved and used for the analysis, while regression analysis with the aid of SPSS 21.0 was utilized in testing the hypothesis. Findings: The result of the Cronbach Alpha test for reliability of the instrument was in the range of 0.702 and 0.869, which implies the instrument is reliable. The results of the regression analysis conducted revealed that total quality management and budgeting have significant positive effect on market share, while cost analysis and performance evaluation have no significant effect on market share. It was obtained that management accounting practice had significant effect on market share of manufacturing companies in Nigeria. Conclusion: The study concluded that a significant relationship exists between management accounting practice and market share of manufacturing companies in Nigeria. The study recommended that manufacturing companies should consider adopting effective costing technique, proper budgeting system as well as consistent performance evaluation process so as to increase level of performance.

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OGUNDAJO,G. . (2021). Management Accounting Practices and Performance of Listed Manufacturing Companies in Nigeria, 16 (), 2299-2299.

OGUNDAJO,G. . "Management Accounting Practices and Performance of Listed Manufacturing Companies in Nigeria" 16, no (), (2021): 2299-2299.

OGUNDAJO,G. and . (2021). Management Accounting Practices and Performance of Listed Manufacturing Companies in Nigeria, 16 (), pp2299-2299.

OGUNDAJOG, . Management Accounting Practices and Performance of Listed Manufacturing Companies in Nigeria. 2021, 16 ():2299-2299.

OGUNDAJO,Grace , . "Management Accounting Practices and Performance of Listed Manufacturing Companies in Nigeria", 16 . (2021) : 2299-2299.

O.Grace , "Management Accounting Practices and Performance of Listed Manufacturing Companies in Nigeria" vol.16, no., pp. 2299-2299, 2021.

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