ABSTRACT
This study examined the role of accounting in
management control system of Multinational Corporations A case Study of Shell
Petroleum Development Company (SPDC). The very essence was to investigate the
following: whether or not there is a relationship between management accounting
and management control systems in multinational corporations (MNCs), whether or
not accounting play any role in the management control systems of multinational
corporations, and whether or not management accounting serves as a tool for
performance monitoring and evaluation. Questionnaires were administered to
fifty (50) respondents, out of which forty seven (47) were returned and used
for the analyses. Data obtained from field survey was analyzed using the simple
percentage method while the pearson's product moment correlation coefficient
was used to test the hypotheses. The results of the test statistics revealed
the following; test II: accounting plays a role in the management control
systems of MN Cs; and test III: Management accounting serves as a tool for
performance monitoring and evaluation. The researcher recommended, among other
things, that professionalism should be the watch and during engagement of
services while management accounting and management control systems should be
harnessed for optimal performance.
NWAOKIRI, H (2024). Role Of Accounting In Management Control System In Multinational Corporation (A Study Of Shell Petroleum Development Company Of Nigeria):- Nwaokiri Odinakachi H.. Repository.mouau.edu.ng: Retrieved Nov 23, 2024, from https://repository.mouau.edu.ng/work/view/role-of-accounting-in-management-control-system-in-multinational-corporation-a-study-of-shell-petroleum-development-company-of-nigeria-nwaokiri-odinakachi-h-7-2
HOPE, NWAOKIRI. "Role Of Accounting In Management Control System In Multinational Corporation (A Study Of Shell Petroleum Development Company Of Nigeria):- Nwaokiri Odinakachi H." Repository.mouau.edu.ng. Repository.mouau.edu.ng, 13 Mar. 2024, https://repository.mouau.edu.ng/work/view/role-of-accounting-in-management-control-system-in-multinational-corporation-a-study-of-shell-petroleum-development-company-of-nigeria-nwaokiri-odinakachi-h-7-2. Accessed 23 Nov. 2024.
HOPE, NWAOKIRI. "Role Of Accounting In Management Control System In Multinational Corporation (A Study Of Shell Petroleum Development Company Of Nigeria):- Nwaokiri Odinakachi H.". Repository.mouau.edu.ng, Repository.mouau.edu.ng, 13 Mar. 2024. Web. 23 Nov. 2024. < https://repository.mouau.edu.ng/work/view/role-of-accounting-in-management-control-system-in-multinational-corporation-a-study-of-shell-petroleum-development-company-of-nigeria-nwaokiri-odinakachi-h-7-2 >.
HOPE, NWAOKIRI. "Role Of Accounting In Management Control System In Multinational Corporation (A Study Of Shell Petroleum Development Company Of Nigeria):- Nwaokiri Odinakachi H." Repository.mouau.edu.ng (2024). Accessed 23 Nov. 2024. https://repository.mouau.edu.ng/work/view/role-of-accounting-in-management-control-system-in-multinational-corporation-a-study-of-shell-petroleum-development-company-of-nigeria-nwaokiri-odinakachi-h-7-2