Effect of Management Accounting Practice on the performance of manufacturing companies in Nigeria

Abiodun Emmanuel 44 PAGES (8478 WORDS) Project
Subscribe to access this work and thousands more
ABSTRACT
The study examined the effect of Management Accounting Practice on the performance of manufacturing companies in Nigeria. It evaluated the impact of Management accounting practices on financial performance of manufacturing companies in Nigeria and also investigated the influence of Management Accounting Techniques on the decision making process of manufacturing companies. The study adopted a descriptive survey design and also simple random sampling method to select the required sample from the target population. The questionnaire was the main instrument used to collect data for the study. The results of the questionnaire were analyzed by the use of regression analysis. The hypothesis considered in this study, and the statistical analysis was done using ANOVA technique. The sample size was 60 staff of Nigeria Breweries plc on Ogun State, Nigeria. The study found out that there was a significant relationship between Management Accounting practice and performance of manufacturing companies. The study concluded that the results support most prior studies in suggesting that more emphasis needs to be placed on developing the personal skills rather than technical skills- management accountants need skill in communication, analysis, creativity and adaptability. This study recommends the creation and enhancement of awareness among firms of the importance of Information for decision making practices as this is the most highly used management accounting practice amongst companies.
Keywords: MAS designs, manufacturing, company performance, contingency
theory, technology, perceived environmental uncertainty, decentralization.

TABLE OF CONTENTS
Title Page i
Certification ii
Dedication iii
Acknowledgement iv
Abstract   v
CHAPTER ONE
INTRODUCTION
1.1 Background of the study 1
1.2 Statement of the problem 7
1.3 Objectives of the study 9
1.4 Justification of the study 9
1.5 Research questions 10
1.6 Statement of hypothesis 10
1.7 Scope of the study 11
1.8 Plan of the study 11
1.9 Definition of terms 12
CHAPTER TWO
LITERATURE REVIEW 
2.0 Introduction 14
2.1 Conceptual review 15
2.1.1 Liquidity as a concept 15
2.1.2 Liquidity components 18
2.1.3 Elements of liquidity 19
2.1.4 The need for liquidity 21
2.1.5 Measurement of liquidity in commercial banking 22
2.1.6 The importance of liquidity in commercial bank management 28
2.1.7 Concept of profitability in banks 29
2.1.8 Measurement of bank performance 31
2.2 Theoretical review 35
2.2.1 Anticipated income theory 34
2.2.2 Shiftability theory 36
2.2.3 Liability/Liquidity Management Theory 38
2.2.4 Commercial loan theory or real bill doctrine 40
2.2.5 Asset theory 42
2.2.6 Trade-off theory liquidity 44
2.2.7 Financial intermediation theory 45
2.2.8 Liquidity preference theory 46
2.2.9 Portfolio Theory, Traditional Theory and Financial Theory 46
2.3 Empirical review 50
2.3.1 Effect of liquidity on profitability 50
2.3.2 Relationship between Return on asset, Cash ratio and Current ratio 56
CHAPTER THREE
RESEARCH METHODOLOGY 
3.1 Research design 60
3.2 Population of the study 60
3.3 Sample technique and Sample Size 60
3.4 Sources of data 61
3.5 Model Specification 61
3.6 Measurement of Variables 62
3.7 Method of Analysis 62
CHAPTER FOUR
DATA PRESENTATION AND ANALYSIS 
4.1 Data presentation and analysis 63
4.2 Hypothesis testing 65
CHAPTER FIVE
SUMMARY, CONCLUSION AND RECOMMENDATION  
5.1 Summary 67
5.2 Conclusion 68
5.3 Recommendations 68
BIBLIOGRAPHY 71
APPENDIX 75

Subscribe to access this work and thousands more
Overall Rating

0

5 Star
(0)
4 Star
(0)
3 Star
(0)
2 Star
(0)
1 Star
(0)
APA

Abiodun, E (2018). Effect of Management Accounting Practice on the performance of manufacturing companies in Nigeria. Afribary.com: Retrieved March 07, 2021, from https://afribary.com/works/funmi

MLA 8th

Emmanuel, Abiodun. "Effect of Management Accounting Practice on the performance of manufacturing companies in Nigeria" Afribary.com. Afribary.com, 21 Dec. 2018, https://afribary.com/works/funmi . Accessed 07 Mar. 2021.

MLA7

Emmanuel, Abiodun. "Effect of Management Accounting Practice on the performance of manufacturing companies in Nigeria". Afribary.com, Afribary.com, 21 Dec. 2018. Web. 07 Mar. 2021. < https://afribary.com/works/funmi >.

Chicago

Emmanuel, Abiodun. "Effect of Management Accounting Practice on the performance of manufacturing companies in Nigeria" Afribary.com (2018). Accessed March 07, 2021. https://afribary.com/works/funmi