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September 10, 2025

Effect of International Financial Reporting Standards Adoption on Management Accounting System of Deposit Money Banks in Nigeria

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The adoption of international financial reporting standards significantly affects management accounting systems in Nigerian banks.
At a 95% confidence interval, regression analysis shows a strong positive effect (β=2.18, p=0.000) of IFRS on management accounting practices.
Both descriptive and inferential statistical methods were used to evaluate data collected from finance officers in banks.
Findings suggest cost implications arise from changing traditional management accounting systems to align with IFRS standards.

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Analysis reveals IFRS adoption significantly alters management accounting systems in banks, indicating a shift towards enhanced financial reporting.

Akinniyi et al. (2016) studied this question.

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Analysis reveals IFRS adoption significantly alters management accounting systems in banks, indicating a shift towards enhanced financial reporting.