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
impact accounting practices organization effectiveness small medium scale enterprises nigeria
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