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
- Sokoto State University, Sokoto, Sokoto State 42
- St. Albert The Great Major Seminary, Abeokuta. (affl. To University of Benin) 1
- Sule Lamido University, Kafin Hausa, Jigawa State 4
- Tai Solarin University of Education, Ijagun, Ogun State 18
- Tansian University, Oba, Anambra State 1
- Taraba State University, Jalingo, Taraba State 32
- Temple-Gate Polytechnic, Osisioma, Abia State 1
- The Oke-Ogun Polytechnic, Saki, Oyo State 6
- The Polytechnic, Ibadan, Oyo State 13
- THOMAS ADEWUMI UNIVERSITY, OKO-IRESE, KWARA STATE 1