The Effect of Management Accounting Techniques on Nigerian SMEs: A Case Study of Edo Central Senatorial Communities

This study focuses on application of management accounting techniques (MAT) and how such techniques influence decision-making in selected SMEs operating in Nigeria within the Edo central senatorial district communities. The work covers key sectors such as retail, manufacturing, and services in communities like Ekpoma, Irrua, Ubiaja and Uromi. A descriptive and explanatory research design technique was adopted for this study. Quantitative data collated from developed survey questionnaires were analyzed using descriptive statistics (mean, frequency, percentage) to summarize respondents’ characteristics and MAT adoption levels. Inferential statistics, including correlation analysis and multiple regression analysis, were employed to examine the relationship between management accounting techniques and decision-making effectiveness. Qualitative data from interviews were transcribed and analyzed through thematic content analysis to identify common themes, patterns, and narratives that support or challenge the quantitative findings.