A platform for research: civil engineering, architecture and urbanism
A platform for research: civil engineering, architecture and urbanism
Management Accounting Practices and the Performance of Small and Medium-Sized Enterprises in Akwa Ibom State, Nigeria
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.
Management Accounting Practices and the Performance of Small and Medium-Sized Enterprises in Akwa Ibom State, Nigeria
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.
Management Accounting Practices and the Performance of Small and Medium-Sized Enterprises in Akwa Ibom State, Nigeria
Osim, Etim (author) / Umoffong , Nsima Johnson (author) / Goddymkpa, Commy Precious (author)
2020-09-21
doi:10.38157/business-perspective-review.v2i2.153
Business Perspective Review; Vol 2 No 2 (2020): Business Perspective Review; 57-74 ; 2691-039X ; 10.38157/business-perspective-review.v2i2
Article (Journal)
Electronic Resource
English
Sustainability , MAPs , SMEs , Performance
DDC:
690
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