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Nigeria Journal of Management Sciences (NJMS), Benue State University

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Firm Characteristics, Ceo Characteristics And the Adoption Of Management Accounting Tehniques By One-man Owned Furniture Companies In Nigeria

Eguasa Beauty Ekiomado (PhD): Department of Accounting, Faculty of Social and Management Sciences Benson Idahosa University Benin City

Alexander Olawumi DABOR: Department of Accounting and Finance Veritas University, Abuja


This study is aimed at ascertaining effects of firm attributes on the adoption of management accounting techniques by one- man owned furniture companies. The study covered a sample of forty-five “one-man owned” furniture companies in Benin City. The study employed inferential statistic technique. The results reveal that there is a positive relationship between firm size and the adoption of management accounting. The results further revealed that there is no significant relationship between level of literacy of owners and the adoption of management accounting. Finally the study indicates that there is positive relationship between firm age and the adoption of management accounting. It was recommended that statutory accounting bodies should encourage small scale companies in Nigeria to adopt management accounting techniques.

Key words: Management, Accounting, Firm Size and Firm Age.

To get access to the full text of this article: Faculty of Management Sciences, Benue State University, Makurdi, Nigeria.

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