This study examined the effect of Cost Account Management Practices and Earnings per Share of Quoted Manufacturing Firms in Nigeria. Panel data were sourced from annual reports and financial statements of quoted firms from 2014-2023. Panel data ordinary least square methods, cointegration, unit root and causality were used to analyse the dynamic effect of cost account management practices and earnings per share. Findings from the study proved that 49 percent variation on the earnings per share of the selected manufacturing firms can be traced to variation on the management accounting practices while beta coefficient of the variables proved that cash management have negative and significant effect, budgetary control have negative and no significant effect while inventory management have negative and significant effect on earnings per share of the manufacturing firms. From the findings, the study concludes that inventory management has negative and no significant relationship with earnings per share of the food and beverage manufacturing firms in Nigeria. That budgetary control has negative and significant relationship with earnings per share of the food and beverage manufacturing firms in Nigeria. That cash management has negative and significant relationship with earnings per share of the food and beverage manufacturing firms in Nigeria. it recommend that The consumer goods manufacturing firm’s management, policy makers and transaction advisors should be keen on making cost management policies to be applied since they greatly impact on financial performance of the company and accounting policies regarding to financial performance of companies should incorporate various cost management accounting practices since they greatly impact financial performance and financial policies regarding cost management strategies should be formulated and be used keenly and with a lot of controls to avoid critical financial loses
Uchechukwu Emmanuel Dr. Nwafor (Fri,) studied this question.