Management accounting and organizational adaptation in Nigerian manufacturing firms: Theoretical and Conceptual analyses amid inflationary pressures
Clicks: 1
ID: 309483
2025
Article Quality & Performance Metrics
Overall Quality
Not rated
Combines reader engagement with the AI quality analysis. This
article has not been analysed, so there is no overall score —
reader engagement is measured and shown alongside.
Reader Engagement
0.0
/100
1 views
0 readers
AI Quality Assessment
Not analyzed
Readership in this journal
Ranked #140 of 145 articles by views in Aminu Kano Academic Scholars Association Multidisciplinary Journal
Most read
Least read
Bar heights use a square-root scale. Only the 120 most-read articles are drawn; the journal has 145 in total.
Mint this article as an NFT
Not yet mintedCreate a permanent, verifiable on-chain record of this article on the Scimatic Network. The NFT is held in your Journament account, and you can withdraw it to your own wallet at any time.
5
SUSD
one-off · no wallet required
Abstract
Every organization strives to mitigate and minimize the damage caused by economic downturns. The research investigates the persistent impact of inflation on the management accounting functions of Nigerian manufacturing firms and their adaptive capacity for organizational change. It employs Contingency Theory alongside the Resource-Based View (RBV) to present a conceptual analysis of how firms exploit economic turbulence through diverse management accounting practices like flexible budgeting, cost control, forecasting, and performance appraisal. The inflationary period of Nigeria from 2020 to 2025 serves as a perfect example for observing how organizations modify their strategies to control operational risks and maintain business performance. The review emphasizes management accounting as a strategy that enables adaptive capabilities, improves decisions, and ensures competitiveness by amalgamating global, African, and Nigerian empirical studies. The study highlights the importance of using accounting systems responsive to inflation and perpetually forecasting in economically volatile settings. The study identifies gaps such as limited empirical evidence on how Nigerian manufacturers adapt their management accounting strategies to sector-specific inflation challenges, also most studies pursue a snapshot approach to analyzing the use of management accounting tools during the economic crisis and limited research into how training, expertise and decision-making culture influence the application of management accounting practices in Nigerian companies. In the existing literature regarding strategies for specific sectors and the use of modern technologies for inflation forecasting and management accounting. These insights offer a foundation for future empirical studies that are useful for accounting policymakers and professionals in inflation-impact countries like Nigeria.
| Reference Key |
imported_1762721605_6910ff455f237
Use this key to autocite in the manuscript while using
SciMatic Manuscript Manager or Thesis Manager
|
|---|---|
| Authors | Jumoke Yinka Akindehin |
| Journal | Aminu Kano Academic Scholars Association Multidisciplinary Journal |
| Year | 2025 |
| DOI |
DOI not found
|
| URL | |
| Keywords | Keywords not found |
Citations
No citations found. To add a citation, contact the admin at info@scimatic.org
Comments
No comments yet. Be the first to comment on this article.