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ABSTRACT
The study seeks to investigate the effect of management accounting practices on manufacturing companies in Nigeria. This study adopted a cross sectional survey using the questionnaire method. The target population for the study was 500 manufacturing companies in Nigeria of which a sample size of 50 manufacturing companies was used. The study made use of primary data which was obtained through cross sectional survey obtained from a structured questionnaire given to respondents. The data collected was both quantitative and qualitative, qualitative data is a categorical measurement expressed not in terms of number but rather by means of a natural language description. Quantitative data is a numerical measurements expressed in numbers.