Application of Management Accounting Methods and Viability of Small and Medium Enterprises in Nigeria
Keywords:
Management, Accounting, Methods
Abstract
The viability of Small and Medium Enterprises (SMEs) is of interest to both government and operators of the enterprises in the Nigerian economy. The viable operation of the businesses is a function of both internal (endogenous) and external (exogenous) factors. In as much as enterprises depend on government intervention in the area of provision of critical infrastructure for their operation and viability, the application of internal management accounting methods is also sacrosanct for the viability of the enterprises. Unfortunately, the businesses, in the economy are facing viability challenges not only because of a lack of critical infrastructure but due to the failure of the operators of these enterprises to deploy internal managerial accounting methods for the viability of the businesses. Research/studies on the impact/influence of the methods on the viability of the enterprises could have been one of the ways of bringing enlightenment to SME operators in the country on the impact of managerial accounting methods on the viability of the businesses but none. Previous studies on SME operations are on the impact of external factors on the profitability of the businesses. Therefore, this study aims to examine the impact of the application of management accounting methods on the viability of SMEs in Nigeria. A survey research design approach was employed to achieve the stated objective. Data for the study were collected primarily from randomly selected 240 respondents made of up owners and managers of 240 SMEs across the six geopolitical zones of Nigeria. The analysis of the data was done using correlation Analysis of Variance (ANOVA) and multiple regressions. Results showed that all the explanatory variables of the study: Capital Budgeting (CB), Inventory Costing (IC), Total Quality Management (TQM), Trend Forecasting Analysis (TFA), Cash flow Analysis (CfA), and Constraints Analysis (CA) have a positive and significant impact on Business Viability (BV) as indicated by R2 value at 0.4862. The study recommended that SME operators in Nigeria should in addition to government intervention for the provision of critical infrastructure deploy internal managerial accounting methods in their operation and viability.
References
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Barker, P.N & Dosner, U.N (2015) Total quality adoption and performance of manufacturing enterprises. Journal of Global Research in Development Studies and Economic Research 1(2), 120-134.
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Bartney, E.D & Detmon, A. (2015) The role of total quality management on export performance. Journal of Production and Marketing Research 7(10), 351-364.
Bernard, H.I &Jonita, G.B (2018) Firm Competency, and Performance Analysis: An Examination of the role of trend Analysis. Business Strategy and Marketing Review 2(6), 119-132.
Bernard, K.C & Nedley, R. (2019) Effect of total quality management on profitability of manufacturing firms: Evidence from Japan. Journal of Productivity and Entrepreneurship Development 3(2), 1129 - 1143.
Borleau, A.B & pillen (2019) The role of managerial accounting in competitive advantage of organizations: An empirical analysis. Journal of Financial and Entrepreneurship Studies 3(4) 96-108
Chapman, S. & Lee, T.A (2016) Definitions and traits of effective Inventory Costing System in enhancing Business Growth. Journal of Operations Management and Production Research 3(6), 196-208.
Chu,X & Shane, E.K (2021) Strategic cost management and goal achievement in business entities: Evidence from developed economies. Journal of Corporate Management, Finance and Development 2(1) 104-119
Detheryl, C. & Foxlin, O.O (2017) The roles and methodologies of Management accounting technologies in business survival. Journal of Entrepreneurship and Production Research 5(4), 337-351.
Dodcard, F. & Kutlee, V.B (2016) Lowering operational cost in manufacturing enterprises: How planning matters. Business Management and Development Research 2(10), 104-119.
Dominic, M. & Evelyn, A., Bonfe, G.G. & Moore, I.D (2016) Effects of total quality management on customer’s satisfaction and patronage. Interdisciplinary Journal of Arts, Management and Social Sciences 5(6), 198-212.
Ertmond, O.B & Moore, K.K (2017) Business viability models: The econometric approach. Journal Sustainability Research and Development Studies, 5(3), 389-402.
Ferrtler, W.C (2016) Business Viability analysisand growth determinants. Strategic Finance, Accounting and Management Review 2(5) 49-62.
Garth, U. L & Cosmond, N.R (2013) The role of SMEs in the Socio-economic development of a nation. Journal of Economic, Social and Entrepreneurship Research 1(4), 28-42.
Gideon, N & Hitcher, S (2015) The determinants of effective business management: SMEs characteristics and growth variables. Journal of Accounting, Economics and Entrepreneurship Development 1(7) 114-126.
Giovanni, W.E & Kate, I (2017) How best to tackle entrepreneurship and economic growth puzzles in developing nation. Policy and Economic Development Review 1(7), 96-109.
Gordon, L.B & Destiglitz, A. (2017) Inventory costing management practices and efficiency in manufacturing. Operation, Finance and Management Review 6(1), 73-85.
Gowner, O.H (2015) An empirical study on SMEs viability and economic growth. Journal Economic Psychology and Development 3(1), 429-562.
Graham, Z.H & Marndt, B. (2020) Impact of inventory Costing on the viability of SMEs: Evidence from the UK. Journal of Entrepreneurship, Economics and Management Research 2(2), 148-163.
Hair, J.F, Hult, G. T. M, Ringle, C. M & Sarstedt, M (2017) A Primer on Partial Least Squares Structural Equation Modeling 2 (ed.). Thousand Oaks, CA: Sage.
Harkin, D.G (2017) Effects of Inventory Management on the performance of micro, small and medium scale enterprises. Journal of Finance, Economics and Logistics Management 4(3), 127-141
Harmmer, Y.T (2016) Constraint analysis to survive and improve the bottom line: Lessons for SMEs. Journal of Business Finance, Accounting and Sustainability 2(11) 238-251
Hawal, C & Sule, A.A (2015) Growth and profitability issues of SMEs in Nigeria: How do external factors matter? Accounting, Management and Entrepreneurship Review 5(2), 118-231.
Harssley, O & Pimm, N.O (2016) Behavioural model for measuring potential risk in business. Journal of Finance, Business and Entrepreneurship Research 1(11), 112-123.
Hyan, L.H & Lin, X.Z (2019) Success of manufacturing business in China. The role of total quality management. Journal of Business, Operations Research and Management 4(1), 309-322.
Imabe, A & Enenyo, F (2022) Business growth in Nigerian environment : prospects and challenges. Business, Management and Finance Research 1 (2), 69-82.
Ishaq, A. & El-Adam, M.M (2019) Influence of inventory costing on the financial performance of listed manufacturing firms in Egypt. Journal of Finance, Accounting Management and Entrepreneurship Research 2(1), 251-264.
James, F.H & Lyon, A. (2015) Business success: the need to balance fit and viability. .Journal of Sustainability Research and Development Studies 2(1), 223-235.
Joel, E. & Onuwa, R.G (2019) Constraints to the operation of SMEs in Nigeria: An analysis of external factors. Management Accounting and Entrepreneurship Review 1(8), 137-151.
Jordan, T & Perroto, C (2015) Capital budgeting and efficiency of firms. Operation Research and Management Review 8(3), 510-524.
Ken, S. & Tim, P.P (2014) Business Dynamism: An analysis of hindrances to innovation and growth, prospects of enterprises in developing economics. Growth and Development Research on Entrepreneurship2(6), 521-538
Ken, T.G & Sarth, P (2015) Quantitative and qualitative research in management sciences: An integrated approach to variable measurement. Review of Business Management and Economy 3 (5), 372-386.
Kentmoor, A.E. & Wyther, O (2018) Impact of inventory costing in efficiency of Manufacturing firms. Entrepreneurship, Economics and Management Review 1(9), 162-183
Kingston, D & Wegner, A.H (2020) Management accounting practices and profitability of firms : Evidence from European countries. Strategic Finance Review 1(10), 117-229.
Lestari, R & Aditya, A.A (2022) performance of SMEs in Indonesia: Issues and prospects. Journal of Finance and Productivity Management 2(1), 69-81.
Longman, C.F & Young, M.M (2014) The role of accounting practices on business performance. Journal of Accounting, Entrepreneurship and Management 2 (3), 182-195.
Maltomer, B & Fetcher, O (2016) Constraints to realizing business expectation. Journal of Entrepreneurship, Finance and Management Research 2(11), 402-415
Markus, M. & Ornuell, D. (2020) SMEs economic growth and development of nations: exploratory studies. Multidisciplinary Social Science and Management Research 1(14) 176 -189
Martins, W.J & Collins, A., Andrew, B.B. & Leonard, A. (2018) Impact of total quality management and entrepreneurship growth.: A study of SMEs in selected Asian countries. Multidisciplinary Journal on Contemporary Issues on Management and Finance 3(8), 146-159.
Mieen, T. & Graham, C.R (2015) An explanatory study of factors inducing performance of business. Journal of Behavioural Marketing, Finance and Psychology 2(9), 141-153.
Napoleon, H.K & Kelvin, A. (2016) An empirical investigation of cash budgeting and performance of SMEs. Journal of Innovation Performance Evaluation and Management Strategy 4(3), 127-141.
Ngulu, C. & Ubuchie, N.P (2018) Internalization of Growth of SMEs in Nigeria: An assessment of the role of government. Entrepreneurship, Management and Innovation Review 1(5), 207-221.
Nicholas, R & Benta, T (2015) Cash flow analysis: A hidden driver of profitability assessment of businesses. Journal of Economic Policy and Development 4(7), 48-61
Nkechi, E.A & Obasi, F. (2020) Self-reliance through SMEs: The role of entrepreneurs and the Nigerian government. Journal of Management, Finance and Development Research 1(2), 47-59.
Noorhoney, M.A (2015) Business operations and growth models: the role of managers. Journal of Enterprises, Accounting and Development Studies 1(4), 279-294
Obagu, A.U (2023) Insecurity Issues and Growth of SMEs in Nigeria. Journal of Entrepreneurship and Accounting Studies 2(2), 43-56
Obbot, O.A & Okon, E.O (2021) Management capability and performance of S MEs in Nigeria : An empirical studies of the sector in Akwa Ibom state. Management, Business and Accounting Review 1(3), 42-53.
Odokun, A. & Dutola, B. (2018) Determinants of SMEs' Performance in Nigeria: An analysis of external factors. Journal of Contemporary Management and Finance 2(1), 122-123
Odusoya, O & Bosun, G.B (2015) The role of business in Nigerian society. Management and Enterprise Finance 1(3), 76-87.
Ogalla, I.T & Daudu, N (2016) Dimension of business in Nigeria: An analysis of external factors. Journal of Contemporary Business Issues and Management 3(4), 291-302.
Otayi, M. & Seun, O.A (2017) Infrastructural development and growth of SMEs in Nigeria. Journal of Finance, Management and Entrepreneurship Sustainability 2(3), 149-162.
Othman, S, Ashar, A, Nabir, K & Dasha, A (2014) Principles of business success. Journal of Entrepreneurship and Management Perspectives 5(2), 373-385.
Pvider, G & Deberger, O (2016) Impact of marketing strategy and performance of business: An exploratory analysis. Journal of Marketing Strategy and Finance Management 1(13), 329-342.
Relmy, V.T & Aviano, C.B (2019) Financial stability predictions and profitability of business: Evidence from SMEs in India. Journal of Business Analysis and Sustainability 3(3), 231-245.
Rolland, A.W & Ferleen, S (2016) Growth and performance of SMEs: Analysis of the entrepreneurs’ role. Journal of Finance, Economy and Entrepreneurship 2 (1), 209-220.
Roy, O.K & Collins, W.C (2016) The role of SMEs in economic growth: A global perspective. Innovation and Management Review 1(8), 148-162.
Sarawat, S, Betwatz, W, Dersuna, B & Neiv, H.J (2022). Determinant of survival and profitability of SMEs in developing economies. Evidence from Bangkok. Journal of Entrepreneurship, Psychology and, Development Research 1(5), 49-62
Surkartrio, A., Narshru, Y.I, & Lasmir, K.A (2010) Business viability and economic prosperity of a nation. Journal of Economic, Administration and Entrepreneurship Management 2(1), 267-281.
Tajudeen, D, Obanle, O & Deji, S.B (2013) Business growth and profitability in Nigerian environment: The role of government. Journal of Business, Accounting and Sustainability 5(6), 72-84.
Thalmat, A.N, Hackiner, G.J & Nazen, B (2018) Business growth and performance in economy: An analysis of the contributing variables. Economics, Business Strategy and Management Review 5(6), 241-252.
Titilayo, N.J (2022) Effects of externalities on the performance of SMEs in Nigeria. Entrepreneurship, Management and Development Studies 2(6), 169-183.
Torgger, W.M (2016) Business Performance: The association between cash flow analysis and profitability. Finance, Management and Entrepreneurship Review 1(4), 401-412.
Webbord, A.L. & Shack, A.G. (2018) Intricacies of investment decision in periods of economic crisis. Journal of Applied Business and Development Research 2(6), 180-192.
Wedler, S.E & Porter, M.V (2014) Excellence in business: The role of trend forecasting. Journal of Contemporary Issues in Business Finance and Management 1(8), 94-107.
Wei, I. & Damien, W.D (2021) Growth and profitability prospects of SMEs in Singapore: The need for constraints analysis. Journal of Trade and Entrepreneurship Management 1(4), 105-119.
Williams, T.V & Tonsh, L.E (2016) Effective internal managerial factors and business performance: The perspective of employees. Research Journal of Business and Management Science 4(7), 136-148.
Barker, P.N & Dosner, U.N (2015) Total quality adoption and performance of manufacturing enterprises. Journal of Global Research in Development Studies and Economic Research 1(2), 120-134.
Barnley, G.B (2012). The effect of SMEs on economic growth of nations: A theoretical analysis. Journal of Entrepreneurship and Management Prospective 2(2), 89-103
Bartney, E.D & Detmon, A. (2015) The role of total quality management on export performance. Journal of Production and Marketing Research 7(10), 351-364.
Bernard, H.I &Jonita, G.B (2018) Firm Competency, and Performance Analysis: An Examination of the role of trend Analysis. Business Strategy and Marketing Review 2(6), 119-132.
Bernard, K.C & Nedley, R. (2019) Effect of total quality management on profitability of manufacturing firms: Evidence from Japan. Journal of Productivity and Entrepreneurship Development 3(2), 1129 - 1143.
Borleau, A.B & pillen (2019) The role of managerial accounting in competitive advantage of organizations: An empirical analysis. Journal of Financial and Entrepreneurship Studies 3(4) 96-108
Chapman, S. & Lee, T.A (2016) Definitions and traits of effective Inventory Costing System in enhancing Business Growth. Journal of Operations Management and Production Research 3(6), 196-208.
Chu,X & Shane, E.K (2021) Strategic cost management and goal achievement in business entities: Evidence from developed economies. Journal of Corporate Management, Finance and Development 2(1) 104-119
Detheryl, C. & Foxlin, O.O (2017) The roles and methodologies of Management accounting technologies in business survival. Journal of Entrepreneurship and Production Research 5(4), 337-351.
Dodcard, F. & Kutlee, V.B (2016) Lowering operational cost in manufacturing enterprises: How planning matters. Business Management and Development Research 2(10), 104-119.
Dominic, M. & Evelyn, A., Bonfe, G.G. & Moore, I.D (2016) Effects of total quality management on customer’s satisfaction and patronage. Interdisciplinary Journal of Arts, Management and Social Sciences 5(6), 198-212.
Ertmond, O.B & Moore, K.K (2017) Business viability models: The econometric approach. Journal Sustainability Research and Development Studies, 5(3), 389-402.
Ferrtler, W.C (2016) Business Viability analysisand growth determinants. Strategic Finance, Accounting and Management Review 2(5) 49-62.
Garth, U. L & Cosmond, N.R (2013) The role of SMEs in the Socio-economic development of a nation. Journal of Economic, Social and Entrepreneurship Research 1(4), 28-42.
Gideon, N & Hitcher, S (2015) The determinants of effective business management: SMEs characteristics and growth variables. Journal of Accounting, Economics and Entrepreneurship Development 1(7) 114-126.
Giovanni, W.E & Kate, I (2017) How best to tackle entrepreneurship and economic growth puzzles in developing nation. Policy and Economic Development Review 1(7), 96-109.
Gordon, L.B & Destiglitz, A. (2017) Inventory costing management practices and efficiency in manufacturing. Operation, Finance and Management Review 6(1), 73-85.
Gowner, O.H (2015) An empirical study on SMEs viability and economic growth. Journal Economic Psychology and Development 3(1), 429-562.
Graham, Z.H & Marndt, B. (2020) Impact of inventory Costing on the viability of SMEs: Evidence from the UK. Journal of Entrepreneurship, Economics and Management Research 2(2), 148-163.
Hair, J.F, Hult, G. T. M, Ringle, C. M & Sarstedt, M (2017) A Primer on Partial Least Squares Structural Equation Modeling 2 (ed.). Thousand Oaks, CA: Sage.
Harkin, D.G (2017) Effects of Inventory Management on the performance of micro, small and medium scale enterprises. Journal of Finance, Economics and Logistics Management 4(3), 127-141
Harmmer, Y.T (2016) Constraint analysis to survive and improve the bottom line: Lessons for SMEs. Journal of Business Finance, Accounting and Sustainability 2(11) 238-251
Hawal, C & Sule, A.A (2015) Growth and profitability issues of SMEs in Nigeria: How do external factors matter? Accounting, Management and Entrepreneurship Review 5(2), 118-231.
Harssley, O & Pimm, N.O (2016) Behavioural model for measuring potential risk in business. Journal of Finance, Business and Entrepreneurship Research 1(11), 112-123.
Hyan, L.H & Lin, X.Z (2019) Success of manufacturing business in China. The role of total quality management. Journal of Business, Operations Research and Management 4(1), 309-322.
Imabe, A & Enenyo, F (2022) Business growth in Nigerian environment : prospects and challenges. Business, Management and Finance Research 1 (2), 69-82.
Ishaq, A. & El-Adam, M.M (2019) Influence of inventory costing on the financial performance of listed manufacturing firms in Egypt. Journal of Finance, Accounting Management and Entrepreneurship Research 2(1), 251-264.
James, F.H & Lyon, A. (2015) Business success: the need to balance fit and viability. .Journal of Sustainability Research and Development Studies 2(1), 223-235.
Joel, E. & Onuwa, R.G (2019) Constraints to the operation of SMEs in Nigeria: An analysis of external factors. Management Accounting and Entrepreneurship Review 1(8), 137-151.
Jordan, T & Perroto, C (2015) Capital budgeting and efficiency of firms. Operation Research and Management Review 8(3), 510-524.
Ken, S. & Tim, P.P (2014) Business Dynamism: An analysis of hindrances to innovation and growth, prospects of enterprises in developing economics. Growth and Development Research on Entrepreneurship2(6), 521-538
Ken, T.G & Sarth, P (2015) Quantitative and qualitative research in management sciences: An integrated approach to variable measurement. Review of Business Management and Economy 3 (5), 372-386.
Kentmoor, A.E. & Wyther, O (2018) Impact of inventory costing in efficiency of Manufacturing firms. Entrepreneurship, Economics and Management Review 1(9), 162-183
Kingston, D & Wegner, A.H (2020) Management accounting practices and profitability of firms : Evidence from European countries. Strategic Finance Review 1(10), 117-229.
Lestari, R & Aditya, A.A (2022) performance of SMEs in Indonesia: Issues and prospects. Journal of Finance and Productivity Management 2(1), 69-81.
Longman, C.F & Young, M.M (2014) The role of accounting practices on business performance. Journal of Accounting, Entrepreneurship and Management 2 (3), 182-195.
Maltomer, B & Fetcher, O (2016) Constraints to realizing business expectation. Journal of Entrepreneurship, Finance and Management Research 2(11), 402-415
Markus, M. & Ornuell, D. (2020) SMEs economic growth and development of nations: exploratory studies. Multidisciplinary Social Science and Management Research 1(14) 176 -189
Martins, W.J & Collins, A., Andrew, B.B. & Leonard, A. (2018) Impact of total quality management and entrepreneurship growth.: A study of SMEs in selected Asian countries. Multidisciplinary Journal on Contemporary Issues on Management and Finance 3(8), 146-159.
Mieen, T. & Graham, C.R (2015) An explanatory study of factors inducing performance of business. Journal of Behavioural Marketing, Finance and Psychology 2(9), 141-153.
Napoleon, H.K & Kelvin, A. (2016) An empirical investigation of cash budgeting and performance of SMEs. Journal of Innovation Performance Evaluation and Management Strategy 4(3), 127-141.
Ngulu, C. & Ubuchie, N.P (2018) Internalization of Growth of SMEs in Nigeria: An assessment of the role of government. Entrepreneurship, Management and Innovation Review 1(5), 207-221.
Nicholas, R & Benta, T (2015) Cash flow analysis: A hidden driver of profitability assessment of businesses. Journal of Economic Policy and Development 4(7), 48-61
Nkechi, E.A & Obasi, F. (2020) Self-reliance through SMEs: The role of entrepreneurs and the Nigerian government. Journal of Management, Finance and Development Research 1(2), 47-59.
Noorhoney, M.A (2015) Business operations and growth models: the role of managers. Journal of Enterprises, Accounting and Development Studies 1(4), 279-294
Obagu, A.U (2023) Insecurity Issues and Growth of SMEs in Nigeria. Journal of Entrepreneurship and Accounting Studies 2(2), 43-56
Obbot, O.A & Okon, E.O (2021) Management capability and performance of S MEs in Nigeria : An empirical studies of the sector in Akwa Ibom state. Management, Business and Accounting Review 1(3), 42-53.
Odokun, A. & Dutola, B. (2018) Determinants of SMEs' Performance in Nigeria: An analysis of external factors. Journal of Contemporary Management and Finance 2(1), 122-123
Odusoya, O & Bosun, G.B (2015) The role of business in Nigerian society. Management and Enterprise Finance 1(3), 76-87.
Ogalla, I.T & Daudu, N (2016) Dimension of business in Nigeria: An analysis of external factors. Journal of Contemporary Business Issues and Management 3(4), 291-302.
Otayi, M. & Seun, O.A (2017) Infrastructural development and growth of SMEs in Nigeria. Journal of Finance, Management and Entrepreneurship Sustainability 2(3), 149-162.
Othman, S, Ashar, A, Nabir, K & Dasha, A (2014) Principles of business success. Journal of Entrepreneurship and Management Perspectives 5(2), 373-385.
Pvider, G & Deberger, O (2016) Impact of marketing strategy and performance of business: An exploratory analysis. Journal of Marketing Strategy and Finance Management 1(13), 329-342.
Relmy, V.T & Aviano, C.B (2019) Financial stability predictions and profitability of business: Evidence from SMEs in India. Journal of Business Analysis and Sustainability 3(3), 231-245.
Rolland, A.W & Ferleen, S (2016) Growth and performance of SMEs: Analysis of the entrepreneurs’ role. Journal of Finance, Economy and Entrepreneurship 2 (1), 209-220.
Roy, O.K & Collins, W.C (2016) The role of SMEs in economic growth: A global perspective. Innovation and Management Review 1(8), 148-162.
Sarawat, S, Betwatz, W, Dersuna, B & Neiv, H.J (2022). Determinant of survival and profitability of SMEs in developing economies. Evidence from Bangkok. Journal of Entrepreneurship, Psychology and, Development Research 1(5), 49-62
Surkartrio, A., Narshru, Y.I, & Lasmir, K.A (2010) Business viability and economic prosperity of a nation. Journal of Economic, Administration and Entrepreneurship Management 2(1), 267-281.
Tajudeen, D, Obanle, O & Deji, S.B (2013) Business growth and profitability in Nigerian environment: The role of government. Journal of Business, Accounting and Sustainability 5(6), 72-84.
Thalmat, A.N, Hackiner, G.J & Nazen, B (2018) Business growth and performance in economy: An analysis of the contributing variables. Economics, Business Strategy and Management Review 5(6), 241-252.
Titilayo, N.J (2022) Effects of externalities on the performance of SMEs in Nigeria. Entrepreneurship, Management and Development Studies 2(6), 169-183.
Torgger, W.M (2016) Business Performance: The association between cash flow analysis and profitability. Finance, Management and Entrepreneurship Review 1(4), 401-412.
Webbord, A.L. & Shack, A.G. (2018) Intricacies of investment decision in periods of economic crisis. Journal of Applied Business and Development Research 2(6), 180-192.
Wedler, S.E & Porter, M.V (2014) Excellence in business: The role of trend forecasting. Journal of Contemporary Issues in Business Finance and Management 1(8), 94-107.
Wei, I. & Damien, W.D (2021) Growth and profitability prospects of SMEs in Singapore: The need for constraints analysis. Journal of Trade and Entrepreneurship Management 1(4), 105-119.
Williams, T.V & Tonsh, L.E (2016) Effective internal managerial factors and business performance: The perspective of employees. Research Journal of Business and Management Science 4(7), 136-148.
Published
2024-01-20
How to Cite
Ilemona, S. A. (2024). Application of Management Accounting Methods and Viability of Small and Medium Enterprises in Nigeria. Global Journal of Accounting, 9(2), 1-9. Retrieved from http://gja.unilag.edu.ng/article/view/2030
Section
Articles
