THE IMPACT OF SUPPLY CHAIN DISRUPTIONS ON MANAGEMENT ACCOUNTING
- Project Research
- 1-5 Chapters
- Quantitative
- Simple Percentage
- Abstract : Available
- Table of Content: Available
- Reference Style: Available
- Recommended for : Student Researchers
- NGN 3000
ABSTRACT:
This research explores the impact of supply chain disruptions on management accounting in Lagos State, Nigeria. The objectives are to: (1) assess how supply chain disruptions affect management accounting processes, (2) evaluate the impact on financial planning and cost control, and (3) analyze the challenges of managing supply chain disruptions through management accounting. A survey design was employed to collect data from supply chain managers and accountants. The sample size, determined using Taro Yamane's formula, ensures statistical significance. Nigerian Breweries Plc was chosen as the case study due to its extensive supply chain operations. The reliability coefficient score of the survey was 0.92. Findings reveal that supply chain disruptions significantly affect management accounting processes, impacting financial planning and cost control. However, challenges such as data accuracy and response strategies were noted. It is recommended that companies in Lagos State develop robust supply chain management practices and integrate them with management accounting to mitigate the impact of disruptions.
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