THE INFLUENCE OF CULTURAL FACTORS ON MANAGEMENT ACCOUNTING PRACTICES
- Project Research
- 1-5 Chapters
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- Recommended for : Student Researchers
- NGN 3000
Abstract:
This research explores the influence of cultural factors on management accounting practices in Lagos State, Nigeria. The objectives are to: (1) assess how cultural values and norms impact management accounting practices, (2) evaluate the effect on financial decision-making and reporting, and (3) analyze the challenges of aligning management accounting practices with diverse cultural contexts. A survey design was employed to collect data from financial managers and accountants. The sample size, determined using Taro Yamane's formula, ensures statistical validity. The reliability coefficient score of the survey was 0.90. Findings reveal that cultural factors significantly influence management accounting practices, affecting financial decision-making and reporting. However, challenges such as cultural diversity and differences in accounting standards were identified. It is recommended that companies in Lagos State consider cultural factors in their management accounting practices to improve financial decision-making and reporting accuracy.
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