Impact Of Management Accounting On The Financial Performance Of Firms In Nigeria A Study Of Emenite Plc Enugu
ABSTRACT
Management accounting has been defined by various authors in
the field of accounting. International Federation of Accountant (IFA) (2009)
defined management accounting as an enterprise financial management that
embraces three road areas; which are • Cost accounting • Performance evaluation
• Analysis, planning and decision making Business Dictionary (2015) defined
management accounting as the process of preparing management reports and
accounts that provide accurate and timely financial and statistical information
required by managers to make day to-day and short-term decisions. Weygandt,
Paul, Donald (2012) is of the view that management accounting provides economic
and financial information for managers and other international users. The
Chartered Institute of Management Accountants (CIMA) (2009) is of the view that
management accounting is the process of identification, measurement, 1
accumulation, analysis, preparation, interpretations and communication of
information used by management to plan, evaluate and control within entity and
to ensure appropriate use of and accountability of its resources
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NNADOZIE, J (2021). Impact Of Management Accounting On The Financial Performance Of Firms In Nigeria A Study Of Emenite Plc Enugu. Repository.mouau.edu.ng: Retrieved Nov 26, 2024, from https://repository.mouau.edu.ng/work/view/impact-of-management-accounting-on-the-financial-performance-of-firms-in-nigeria-a-study-of-emenite-plc-enugu-7-2
JOYCE, NNADOZIE. "Impact Of Management Accounting On The Financial Performance Of Firms In Nigeria A Study Of Emenite Plc Enugu" Repository.mouau.edu.ng. Repository.mouau.edu.ng, 19 Jul. 2021, https://repository.mouau.edu.ng/work/view/impact-of-management-accounting-on-the-financial-performance-of-firms-in-nigeria-a-study-of-emenite-plc-enugu-7-2. Accessed 26 Nov. 2024.
JOYCE, NNADOZIE. "Impact Of Management Accounting On The Financial Performance Of Firms In Nigeria A Study Of Emenite Plc Enugu". Repository.mouau.edu.ng, Repository.mouau.edu.ng, 19 Jul. 2021. Web. 26 Nov. 2024. < https://repository.mouau.edu.ng/work/view/impact-of-management-accounting-on-the-financial-performance-of-firms-in-nigeria-a-study-of-emenite-plc-enugu-7-2 >.
JOYCE, NNADOZIE. "Impact Of Management Accounting On The Financial Performance Of Firms In Nigeria A Study Of Emenite Plc Enugu" Repository.mouau.edu.ng (2021). Accessed 26 Nov. 2024. https://repository.mouau.edu.ng/work/view/impact-of-management-accounting-on-the-financial-performance-of-firms-in-nigeria-a-study-of-emenite-plc-enugu-7-2