Management Accounting Practices and Financial Performance: Evidence from Listed Manufacturing Companies in Nigeria

Akinleye Gideon Tayo and Jimoh Muhammed Adebayo
Additional contact information
Akinleye Gideon Tayo: Department of Accounting, Ekiti State University, Ado Ekiti. Ekiti State, Nigeria.
Jimoh Muhammed Adebayo: Department of Accounting, Ekiti State University, Ado Ekiti. Ekiti State, Nigeria.

International Journal of Research and Innovation in Social Science, 2025, vol. 9, issue 7, 1548-1557

Abstract: This research examines the relationship between specific management accounting practices (MAPs) and financial performance in relation to some selected manufacturing companies in Nigeria. The MAPs under consideration are selling and distribution costs, personnel costs, and production costs. For this study, descriptive statistics of 10 listed manufacturing firms were computed from ten-year panel data (2014-2023) and were analyzed using regression techniques including pooled OLS, fixed effects, and random effects models. From the findings, selling and distribution costs’ impact on ROA is positive and significant, while the impact of production cost is positive but model dependent (β = 0.0973 to 0.2973, p

Date: 2025
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.rsisinternational.org/journals/ijriss/ ... ssue-7/1548-1557.pdf (application/pdf)
https://rsisinternational.org/journals/ijriss/arti ... ompanies-in-nigeria/ (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:bcp:journl:v:9:y:2025:issue-7:p:1548-1557

Access Statistics for this article

International Journal of Research and Innovation in Social Science is currently edited by Dr. Nidhi Malhan

More articles in International Journal of Research and Innovation in Social Science from International Journal of Research and Innovation in Social Science (IJRISS)
Bibliographic data for series maintained by Dr. Pawan Verma ().