Abstract:
This research explores the influence of regulatory changes on management accounting practices in Lagos State, Nigeria. The objectives are to: (1) assess how regulatory changes impact management accounting standards and practices, (2) evaluate the effect on financial reporting and compliance, and (3) analyze the challenges of adapting management accounting practices to new regulations. A survey design was employed to collect data from financial managers and compliance officers. The sample size, determined using Taro Yamane's formula, ensures statistical significance. Zenith Bank Plc was chosen as the case study due to its proactive approach to regulatory compliance. The reliability coefficient score of the survey was 0.92. Findings reveal that regulatory changes significantly impact management accounting standards and practices, affecting financial reporting and compliance. However, challenges such as regulatory complexity and implementation costs were noted. It is recommended that companies in Lagos State adopt flexible management accounting practices and provide continuous training to adapt to regulatory changes effectively.
Statement of the problem
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Background of the Study
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