Management Accounting Practices and Performance of Listed Manufacturing Companies in Nigeria


  • Grace Oyeyemi Ogundajo Department of Accounting, School of Management Sciences, Babcock University, Ilishan-Remo, Ogun State, Nigeria
  • Phoebe Terdoo Nyikyaa Department of Accounting, School of Management Sciences, Babcock University, Ilishan-Remo, Ogun State, Nigeria



Budgeting, Cost analysis, Management accounting practice, Market share, Total quality management, Performance evaluation


This study adopted a survey research design.  The target population for this study was 20 manufacturing companies in Nigeria. Primary data obtained through the administration of structured questionnaires to selected respondents was used. The study targeted four hundred and ninety-nine (499) employees of the account, production, marketing and administrative departments from the 20 selected manufacturing companies adopting purposive sampling technique. Four hundred and twenty-five (425) correctly filled questionnaire were retrieved and used for the analysis, while regression analysis with the aid of SPSS 21.0 was utilized in testing the hypothesis.


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How to Cite

Ogundajo, G. O. ., & Nyikyaa, P. T. . (2021). Management Accounting Practices and Performance of Listed Manufacturing Companies in Nigeria. International Journal of Management Excellence (ISSN: 2292-1648), 16(2), 2299–2311.