Abstract:
This research explores the role of management accounting in crisis management scenarios in Lagos State, Nigeria. The objectives are to: (1) assess how management accounting practices support crisis preparedness and response, (2) evaluate their impact on organizational resilience and recovery, and (3) analyze the challenges of implementing effective management accounting during crises. A survey design was employed to collect data from financial managers and crisis management teams. The sample size, determined using Taro Yamane's formula, ensures statistical significance. Access Bank Plc was chosen as the case study due to its robust crisis management practices. The reliability coefficient score of the survey was 0.92. Findings reveal that management accounting significantly enhances crisis preparedness, organizational resilience, and recovery. However, challenges such as rapid decision-making and resource allocation were noted. It is recommended that companies in Lagos State integrate management accounting practices into their crisis management frameworks to improve resilience and recovery.
ABSTRACT
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EXCERPT FROM THE STUDY
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INTRODUCTION
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