References
Al-Hattami, H. M. (2025). The impact of digital accounting systems on financial performance in the banking sector: Advancements in the digital era. International Journal of Intelligent Information Technologies , 21(1), 1-19. Barney, J. (1991). Firm resources and sustained competitive advantage. Journal of Management, 17(1), 99–120. Bastidas, D. M. (2020). Corrosion and protection of metals. Metals, 10(4), 458 Bhimani, A., Horngren, C. T., Datar, S. M., & Rajan, M. V. (2019). Management and cost accounting (7th ed.). Pearson. Callister, W. D., & Rethwisch, D. G. (2020). Materials science and engineering: An introduction (10th ed.). Wiley. Chukwu, L. C., & Ifeoma, N. G. (2021). Cost Optimization Strategies And Financial Performance Of Communication Companies In Nigeria. Global Research Journal of Accounting and Finance, 1(1), 38-51 Deegan, C. (2019). Financial accounting theory (5th ed.). McGraw-Hill Education Dowling, J., & Pfeffer, J. (1975). Organizational legitimacy: Social values and organizational behavior. Pacific Sociological Review, 18(1), 122–136. Drury, C. (2018). Management and cost accounting (10th ed.). Cengage Learning Elgharbawy, A., & Abdel-Kader, M. (2013). Enterprise governance and value-based management: A theoretical contingency framework. Journal of Management and Governance, 17(1), 99–129. Eze, S., Okoro, U., & Nwosu, P. (2024). Maintenance cost dynamics and operational efficiency: Evidence from Nigerian manufacturing firms. African Journal of Management, 10(1), 45-61. Hansen, D. R., Mowen, M. M., & Heitger, D. L. (2022). Cost management: Accounting and control (8th ed.). Cengage Learning Iheduru, N. G., & Chukwuma, I. R. (2019). Effect of environmental and social cost on performance of manufacturing companies in Nigeria. International Journal of Accounting & Finance Review, 4(2), 5-12 Ihenyen, C.J., Bomu, S.G., & Fredrick, A. (2025). Environmental Cost and Performance of Manufacturing Firms in Nigeria. Scholarly Journal of Management Sciences Research, 4(6), 49-65. Kaplan, R. S., & Anderson, S. R. (2007). Time-driven activity-based costing: A simpler and more powerful path to higher profits. Harvard Business School Press Koch, G., Varney, J., Thompson, N., Moghissi, O., Gould, M., & Payer, J. (2016). International measures of prevention, application, and economics of corrosion technologies study. NACE int, 216(3). Lewinson Skörd, J., & Racov, T. (2023). Management Control Systems, Performance and Uncertainty: A quantitative study on the role of MCS in uncertain contexts Obike, A. I., Uwakwe, K. J., Abraham, E. K., Ikeuba, A. I., & Emori, W. (2020). Review of the losses and devastation caused by corrosion in the Nigeria oil industry for over 30 years. International Journal of corrosion and scale inhibition, 9(1), 74-91 Oke, A. O., Aigbavboa, C. O., & Thwala, W. D. (2020). Corrosion effects and maintenance strategies in tropical environments. Journal of Construction in Developing Countries, 25(2), 123–140. Okokpujie, I. P., Tartibu, L. K., & Omietimi, B. H. (2023). Improving the Maintainability and Reliability in Nigerian Industry 4.0: Its Challenges and the Way Forward from the Manufacturing Sector. International Journal of Sustainable Development & Planning, 18(8). JAFM JAFM Olagunju, O. J. (2021). Corrosion Control and Material Selection for Aging Infrastructure in Nigeria's Oil and Gas Sector Otley, D. (2016). The contingency theory of management accounting and control: 1980–2014. Management Accounting Research, 31, 45–62. Revie, R. W. (2021). Uhlig’s corrosion handbook (4th ed.). Wiley. Singh, S., Agrawal, V., Saxena, K. K., & Mohammed, K. A. (2023). Optimization on Manufacturing Processes at Indian Industries Using TOPSIS. Indian Journal of Engineering & Materials Sciences, 30(1). Smith, J., & Tran, P. (2020). Material degradation and infrastructure sustainability: Challenges for interdisciplinary integration. Journal of Sustainable Engineering, 14(3), 211–225. Viveros, G. P., Parra, M. C., Kristjanpoller, R. F., Gonzalez-Prida, D. V., & Crespo, M. A. (2020). Técnicas De Costes Del Ciclo De Vida Para La Toma De Decisiones En La Optimización Del Mantenimiento. Caso De Estudio: Industria Del Petróleo Y Gas. DYNA, 8(1), 20. Wang, Q., Wang, Z., Li, C., Qiao, X., Guan, H., Zhou, Z., & Song, D. (2024). Research progress in corrosion behavior and anti-corrosion methods of steel rebar in concrete. Metals, 14(8), 862.
