BEHAVIOURAL ASPECT OF MANAGEMENT ACCOUNTING IN NIGERIAN COMPANIES A STUDY OF ANAMCO, EMENITE NIGERIA PLC ENUGU AND NIGERIAN BREWERIES PLC ENUGU.
This study was carried out by the researcher on accounting system, behavioural content of management accounting system and its concern in planning and control. It also looked at the impact of natural and corporate culture in individual and organizational behaviour in achieving set goals. The purpose of the study was to find out the behavioural implication of budgeting in some companies, investigate how accounting aid management, in motivating employees in an organization and to find out the problem of cost accounting as it relates to performance in achieving set goals. To achieve the purpose of this study, three organizations were selected, seventy- five questionnaires were distributed; twenty-five senior officers were issued questionnaires from each of the selected organizations. Personal interviews and observations were used to gather primary and secondary data which were then analyzed using statistical techniques namely percentages, frequencies and chi-square(x2). The study found out that accounting aids management in motivating employees, participation in budget formulation encourages higher performance in employee and when budgets are related to employees aspiration (attainment) level, better performance is achieved. Another finding revealed from the study was that communication of result to employees plays an important role in moulding the organization’s behavior of the employees towards goals achievement. Finally based on the findings of the test result of the study, conclusions were drawn and recommendations made.