THE IMPACT OF DATA ANALYTICS ON MANAGEMENT ACCOUNTING PROCESSES
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Abstract:
This study investigates the impact of data analytics on management accounting processes in Lagos State, Nigeria. The objectives are to: (1) evaluate how data analytics enhances the accuracy and efficiency of accounting processes, (2) assess the influence on decision-making and strategic planning, and (3) analyze the challenges of integrating data analytics into management accounting. A survey design was chosen to gather data from financial managers and data analysts. The sample size, calculated using Taro Yamane's formula, ensures representativeness. Zenith Bank Plc was selected as the case study due to its advanced use of data analytics in accounting processes. The reliability coefficient score of the survey was 0.94. Findings indicate that data analytics significantly improves the accuracy, efficiency, and decision-making processes in management accounting. However, challenges such as technology integration and staff training were noted. It is recommended that companies in Lagos State invest in data analytics technologies and provide continuous training to fully leverage their benefits in management accounting.
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