Category: Financial and Management Accounting

Management Accounting Practices in Nigerian Companies

August 2001

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Management Accounting Practices in Nigerian Companies

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This article describes a study conducted to:

-To obtain a broad overview of the nature and scope of management accounting in Nigerian Corporate firms and identifies its stage in the evolution process; and

-To make policy recommendations on how to improve the role of management accountants in corporate firms in Nigeria.

Data was gathered principally through administration of questionnaires to finance and management staff of 55 Nigerian companies, supplemented by a review of relevant documentations. The results of this survey, conducted in 1998, have been interpreted to present an understanding of the past, current and future role of management accountants in Nigerian Corporate firms.