Management Accounting Techniques and Firm Performance of Selected Construction Firms in Delta State, Nigeria

Abstract

This study examined the effect of management accounting techniques (MATs) on firm performance (FP) of selected construction firms in Delta State, Nigeria; this is done in respect of measures of MATs, namely;Activity-Based Costing (ABC), Strategic Analysis (SA), Performance Evaluation System (PES) and Budgeting System (BS) in relations to Firm Performance (FP)of selected construction firms in Warri, Delta State, specifically; Dozik Nigeria Ltd, Jkd Construction, Affex Global Concept Ltd and Umu-fransConstructin Company Ltd.The response from the respondents was collected with the aid of five (5) likert scale questionnaire. This study adopted descriptive survey design, as it will help the researcher in the assessment of employee’s opinion using questionnaire and sampling methods. A sample size was drawn using Taro Yamaniformula was used to draw a sample size of 202.The total questionnaires distributed were two hundred and two (202), and one hundred and ninety-six (196)97.03% were retrieved and properly filled while six (6)2.97% were not properly filled and returned. Thus, the sample to be used for the study will be the total of one hundred and ninety-six (196) respondents which represent 97.03% of the sample size of two hundred and two (202). The questionnaire was code with the aid of excel spread sheet, the respondents profile was analyzed with manual simple percentage, the research questions was analyzed with the aid of descriptive statistics and correlation matrix. The hypotheses of the study were tested using the multiple regression statistical tools with the aid of SPSS version 23. The findings revealed that there is significant positive relationship between ABC and FP (0.004<0.05); there is a significant positive relationship between SA and FP (0.019<0.05); there is a significant positive relationship between PES and FP (0.044<0.05); and finally, finding provides support for result (H04) test which indicated that BS has a positive significant

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