Factors Affecting Management Accounting Practices In Nigeria

ABSTRACTThe main objective of this research work are to ascertain the major factors that affect the Management Accounting practices in Nigerian banks. That is why this study was designed to cover both the long and short term quantitative management decision in Nigeria banks. Primary data were collected from managements and staff of the bank through questionnaires, depth interviews, and focus group discussions. The study indicated that the level of adoption of MA practices has i) a strong positive correlation with top management awareness of its relevance and usefulness, ii) a moderate negative…