Management Accounting Practices and the Performance of Small and Medium-Sized Enterprises in Akwa Ibom State, Nigeria

Business Perspective Review

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Field Value
 
Title Management Accounting Practices and the Performance of Small and Medium-Sized Enterprises in Akwa Ibom State, Nigeria
 
Creator Osim, Etim
Umoffong , Nsima Johnson
Goddymkpa, Commy Precious
 
Subject SMEs, MAPs, Sustainability, Performance
 
Description Purpose: The study was designed to examine the effect of Management Accounting Practices (MAPs) on the performance on Small and Medium Scale Enterprises (SMEs) in Nigeria.
Method: The survey research design approach was employed using a structured questionnaire to gather data from 40 purposively selected SMEs operators for the population pool. Data were analyzed using descriptive and inferential statistical tools using SPSS version 20.
Result: Results showed a strong positive correlation between the dependent variable (firm performance) and independent variables (Costing System, Budgeting System, Performance Evaluation System, Decision Support System, and Strategy Management Accounting System). 
Implications: The study recommends that the SMEs should avail themselves more with contemporary MAPs to ensure the profitability and sustainability of the businesses.
 
Publisher Research & Innovation Initiative
 
Date 2020-09-21
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
 
Format application/pdf
 
Identifier https://riiopenjournals.com/index.php/business-perspective-review/article/view/153
10.38157/business-perspective-review.v2i2.153
 
Source Business Perspective Review; Vol 2 No 2 (2020): Business Perspective Review; 57-74
2691-039X
10.38157/business-perspective-review.v2i2
 
Language eng
 
Relation https://riiopenjournals.com/index.php/business-perspective-review/article/view/153/72
 
Rights Copyright (c) 2020 Etim Osim, Nsima Johnson Umoffong , Commy Precious Goddymkpa
http://creativecommons.org/licenses/by-nc-nd/4.0
 

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