THE ROLE OF MANAGEMENT ACCOUNTING IN CORPORATE GOVERNANCE
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- 1-5 Chapters
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- NGN 3000
ABSTRACT:
This study investigates the role of management accounting in corporate governance in Lagos State, Nigeria. The objectives are to: (1) evaluate how management accounting practices support corporate governance structures, (2) assess the impact on organizational transparency and accountability, and (3) analyze the challenges faced in integrating management accounting with corporate governance. A survey design was chosen to gather data from corporate executives and financial managers. The sample size, calculated using Taro Yamane's formula, ensures representativeness. MTN Nigeria was selected as the case study due to its robust corporate governance practices. The reliability coefficient score of the survey was 0.91. Findings indicate that management accounting significantly supports corporate governance, enhancing organizational transparency and accountability. However, challenges such as data integration and compliance with governance standards were identified. It is recommended that companies in Lagos State integrate management accounting practices with corporate governance frameworks to improve transparency and accountability.
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