The Impact of Accounting Practices on Organization Effectiveness in Small and Medium Scale Enterprises in Nigeria
Student: Sarah Oghosa Derek-Ayemere (Project, 2025)
Department of Accounting
University of Benin, Benin City, Edo State
Abstract
The study investigates the impact of accounting on organizational effectiveness in Nigerian small
and medium-sized enterprises (SMEs). Results show positive correlations between accounting
software, risk management, audit, assurance, and tax compliance. However, negative correlations
exist with tax compliance services. The study recommends SMEs to use more accounting
software, disclose risk management, undergo audits, use assurance, and contribute to tax
compliance services to improve organizational effectiveness.
Keywords
For the full publication, please contact the author directly at: sarah.derek-ayemere@mgtsci.uniben.edu
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Institutions
- Abdul-Gusau Polytechnic, Talata-Mafara, Zamfara State 3
- Abia State Polytechnic, Aba, Abia State 24
- Abia State University, Uturu, Abia State 71
- Abraham Adesanya Polytechnic, Ijebu-Igbo, Ogun State 3
- Abubakar Tafawa Balewa University, Bauchi, Bauchi State 15
- Abubakar Tatari Ali Polytechnic, Bauchi State. (affiliated To Atbu Bauchi) 1
- Achievers University, Owo, Ondo State 6
- Adamawa State University, Mubi, Adamawa State 8
- Adekunle Ajasin University, Akungba-Akoko, Ondo State 26
- Adeleke University, Ede, Osun State 1