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