JOBPEF

The conceptual framework of the study focused on the concepts of management accounting, firm profitability and corporate governance, as well as the relationships among these variables. Management accounting was examined as a strategic tool that provides int...

This study examines the effect of strategic management accounting (SMA) practices on the sustainable profitability of Nigerian listed companies. Specifically, it investigates the impact of Strategic Cost Management (SCM), Competitor Accounting (CA), and Per...

This study explores the role of digital transformation in revolutionizing auditing practices to meet the evolving demands of the modern business landscape. Through a comprehensive examination of the historical evolution of auditing and the emergence of digi...