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ABSTRACT
The purpose of this study is to ascertain the impact of strategic management accounting on profitability of listed manufacturing firms in Nigeria. The study prioritized on four SMA techniques namely absorption costing, target costing, throughout accounting and activity- based costing The study employed the descriptive survey design. The findings suggest that while absorption costing can provide valuable insights into cost structures, its direct impact on profitability is somewhat limited. The study concludes that while strategic management accounting practices like absorption costing can positively impact profitability, their effectiveness varies significantly depending on the specific method and contextual factors. Practices such as throughout accounting and activity based costing may pose implementation challenges that can negatively affect profitability. Therefore, Nigerian firms need to carefully evaluate the practicality and execution of these accounting methods to optimize their financial performance.
