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

Ezekiel Oluwagbemiga Oyerogba ()
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Ezekiel Oluwagbemiga Oyerogba: Department of Economics, Account and Finance, Jomo Kenyatta University of Agriculture and Technology for research activities

The Journal of Accounting and Management, 2015, issue 2, 76-85

Abstract: 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.

Keywords: Management Accounting; Developing Economies; Manufacturing Organizations; Nigeria Stock Exchange (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:dug:jaccma:y:2015:i:2:p:76-85

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