📄 Acad. J. Account. Bus. Manag. — Volume 7, Issue 1 (2026)
Academic Journal of Accounting and Business Management |
Volume 7, Issue 1 | 2026 | 2 Articles
Open Access
Double-Blind Peer Reviewed
ISSN: 6449-7017 (Online)
📋 Articles — Volume 7, Issue 1
Research Article
Pages 1-13
Article 1 of 2
LEAN ACCOUNTING PRACTICES AND PERFORMANCE OF MANUFACTURING FIRMS IN RIVERS STATE, NIGERIA
This study investigated the effect of lean accounting practices on the performance of manufacturing firms in Rivers State, Nigeria, focusing on two dimensions of lean accounting: Value Stream Costing (VSC) and Kaizen Costing (KC). Firm performance was measured using two…
Research Article
Pages 14-26
Article 2 of 2
COST ACCOUNTING INFORMATION AND PROFIT PLANNING IN NIGERIAN OIL AND GAS FIRMS
This study examines the effect of cost accounting information on profit planning in Nigerian oil and gas firms. Profit planning, encompassing budgetary profit forecasting and performance evaluation and profit optimization, is critical for organizational sustainability in the highly capital-intensive and…