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Management Accounting Practices in the Developing Economies: The Case of Nigeria Listed Companies

The Journal of Accounting and Management

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Title Management Accounting Practices in the Developing Economies: The Case of Nigeria Listed Companies
 
Creator Oyerogba, Ezekiel Oluwagbemiga; Bowen University, Iwo, Osun State, Nigeria
 
Subject Management Accounting, Developing Economies, Manufacturing Organizations, Nigeria Stock Exchange
 
Description This study investigated the management accounting practices in developing economy with a particular reference to the Nigeria listed manufacturing organizations. The three objectives for this study were the investigation of the adoption level of the new management accounting techniques, identification of factors influencing the choice of management accounting practices in manufacturing organizations and the extent to which management accounting practices were influenced by those factors. Descriptive and inferential statistics were carried out on the opinion of 148 randomly selected staff of listed manufacturing companies in Nigeria. The findings revealed that cost volume profit analysis, marginal costing, accounting rate of return, discounted net present value, and internal rate of return were very prominent in manufacturing companies in Nigeria.Since the activity based management and balanced score card has not been fully embraced, it is therefore recommended that adequate awareness should be created for the said techniques
 
Publisher The Journal of Accounting and Management
 
Contributor —
 
Date 2015-11-25
 
Type Peer-reviewed Article
 
Format application/pdf
text/html
 
Identifier http://journals.univ-danubius.ro/index.php/jam/article/view/2791
 
Source The Journal of Accounting and Management; Vol 5, No 2 (2015): JAM
 
Language en
 
Rights The author fully assumes the content originality and the holograph signature makes him responsible in case of trial.