Multinational Research Society Publisher

MRS Journal of Accounting and Business Management

Issue-3(March), Volume-2 2025

1. Management Accounting Practices and Financial Performance of Small and...
15

Dr. Eunice Ralph Court*, Dr. I...
Department of Accounting, Faculty of Administration and Management, Rivers State University, Nkpolu-Oroworukwo, Port Harcourt
1-9
https://doi.org/10.5281/zenodo.15043745

This study investigates the relationship between management accounting practices and financial performance among small and medium-sized enterprises (SMEs) in Rivers State, Nigeria. The study adopts a descriptive research design to identify the relationship between the variables under investigation. The population consists of 74 SMEs registered with the Port Harcourt Chamber of Commerce, with a scientifically determined sample size of 63 firms, selected through convenience sampling. Primary data were obtained using structured questionnaires administered to management accountants, budget officers, and finance managers, while secondary data were sourced from corporate records of the Corporate Affairs Commission, Federal Inland Revenue Services, and private accounting firms. The analysis employed both parametric and non-parametric statistical techniques, with multiple regression analysis as the primary tool to examine the relationship between management accounting practices, specifically activity-based costing (ABC) and budgeting (BGT), and financial performance indicators, namely return on assets (ROA) and return on equity (ROE). The models specified for the study tested the impact of ABC and BGT on ROA and ROE, respectively. Reliability and validity of the research instruments were ensured through expert reviews and the computation of Cronbach's alpha. The findings revealed a significant positive relationship between management accounting practices and financial performance among SMEs in Rivers State. Both activity-based costing and budgeting were found to enhance operational efficiency, resource allocation, and financial performance. The study concludes that adopting advanced management accounting practices is crucial for improving the financial performance of SMEs. It recommends that SMEs' management should prioritize the adoption of robust accounting techniques and provide necessary training to enhance decision-making and operational success.

2. Understanding the Gender Gap in Iran's Industrial Workforce: Barriers...
6

Mohammad Taleghani* , Mohammad...
Associate Professor, Department of Industrial Management, Rasht Branch, Islamic Azad University, Rasht, Iran
10-15

This review investigates the persistent gender gap in Iran’s industrial workforce, analyzing how socio-cultural norms, legal frameworks, and economic policies collectively restrict women’s participation. Drawing on Iranian and international scholarship from the past decade, the study highlights three interconnected dimensions. First, patriarchal values and discriminatory laws—such as spousal consent requirements and occupational stereotypes—systematically exclude women from male-dominated industrial sectors like manufacturing and energy, despite their growing presence in STEM education (Zahedi et al., 2022). Second, economic policies, including privatization, sanctions, and subsidy programs, exacerbate gender disparities by prioritizing cost-cutting measures that displace women into informal, low-wage labor (Salehi-Isfahani, 2020) and reinforcing maledominated industries (Moghadam, 2019). Third, these barriers undermine Iran’s economic development by stifling innovation and GDP growth (World Bank, 2020) while deepening social inequalities through income disparities and limited women’s agency (Rostami-Povey, 2021). The review underscores the urgency of legal reforms, inclusive economic strategies, and investments in women’s technical training to address systemic inequities. By aligning policies with global commitments like the UN SDGs (UNDP, 2021), Iran can harness women’s potential to drive sustainable development and social progress.

3. ANALYSIS OF LEADERSHIP STYLES AND THEIR INFLUENCE ON ORGANIZATIONAL CH...
4

Stephen Yaw Ntiamoah*, Dr Prin...
Doctoral Candidate, Catholic University of Ghana, Sunyani
16-28
https://doi.org/10.5281/zenodo.15091187

This study examines the influence of leadership styles on organizational change management in Ghanaian organizations, focusing on transformational, transactional, and laissez-faire leadership approaches. Using a quantitative descriptive research design, the study explored how these leadership styles impact the effectiveness of change management across various industries, including education, healthcare, manufacturing, banking, and telecommunications. A stratified random sampling method was employed to select 300 participants, ensuring representation across organizational levels. Data were analyzed using frequency distribution, descriptive statistics, and correlation and regression analyses with SPSS V. 2022 to identify trends and relationships between leadership styles and change management success. The findings revealed that transformational and participative leadership styles are highly effective in fostering employee motivation, engagement, and commitment during organizational change. These styles align with the need for flexibility and adaptability in leadership, particularly in dynamic environments. However, autocratic leadership remains relevant in contexts requiring urgent decision-making and clear authority, highlighting the importance of contextual adaptability. External factors such as economic conditions, political instability, and cultural considerations were also found to influence the effectiveness of leadership styles in change management. The study recommends adopting flexible leadership approaches tailored to organizational goals and external environments, investing in leadership development programs to enhance skills in transformational and participative leadership, and actively involving employees in the change process to minimize resistance and foster ownership. These strategies are essential for achieving successful organizational change in Ghanaian contexts, emphasizing the need for leaders to balance organizational ethos with adaptability to external challenges.

4. ASSESSING THE IMPACT OF GLOBAL ENVIRONMENTAL CHANGES ON LOGISTICS AND...
2

Stephen Yaw Ntiamoah*, Dr Prin...
Doctoral Candidate, Catholic University of Ghana, Sunyani
29-38
https://doi.org/10.5281/zenodo.15091207

This study assesses the impact of global environmental changes on logistics and transportation efficiency within the manufacturing sector, using Blue Skies Ghana as a case study. A quantitative research design was employed, utilizing a descriptive survey approach to collect structured numerical data from 50 logistics and transportation staff, including supply chain managers, fleet operators, and warehousing personnel. Data were gathered through a structured questionnaire, focusing on key metrics such as delivery timelines, cost management, and disruption frequency, using a 5-point Likert scale. The questionnaire was distributed online to ensure convenience, accuracy, and anonymity. Data analysis was conducted using SPSS, with descriptive statistics summarizing trends and patterns, while inferential statistics, including correlation and regression analyses, examined the relationship between global environmental changes and logistics efficiency. Ethical considerations were strictly adhered to, ensuring informed consent and data confidentiality. The findings reveal that global environmental changes, such as fluctuating fuel prices, extreme weather events, and rising temperatures, significantly impact logistics efficiency at Blue Skies Ghana. Key challenges include increased transportation delays, higher fuel consumption, and extended delivery times, which are closely linked to climatic factors like rainfall and temperature. Despite these challenges, Blue Skies Ghana has implemented proactive sustainability measures, such as renewable energy adoption, water conservation, and employee training, to mitigate environmental impacts and enhance operational resilience. The study recommends further investment in environmentally friendly technologies, such as solar energy and electric vehicles, to reduce reliance on fossil fuels and lower carbon emissions. Additionally, it suggests improving supply chain resilience through diversification of transportation routes, strategic warehouse placement, and advanced data analytics for weather forecasting and operational optimization. Continuous employee training on sustainability practices is also emphasized to foster a culture of environmental responsibility and operational efficiency.

5. SUSTAINABLE COST ACCOUNTING: MEASURING ENVIRONMENTAL COSTS
10

Stephen Yaw Ntiamoah*, Dr Prin...
Doctoral Candidate, Catholic University of Ghana, Sunyani
39-50
https://doi.org/10.5281/zenodo.15091228

This present study develops and applies an integration of environmental costs within the financial reporting perspective through the lens of sustainability cost accounting on issues of measurement and reporting of broad corporate sustainability, drawing widely from sources such as peer-reviewed academic journals, industry reports, and policy documents from authoritative bodies that have applied a systematic search strategy with selective inclusion criteria; this considers literature spanning 2013 to 2023. Key issues emerging from this qualitative content analysis are environmental cost measurement, corporate-level reporting on sustainability, and integrating environmental costs into financial decision-making. The results provide a rationale for the importance of sustainable cost accounting in ensuring corporate transparency, regulatory compliance, risk management, and operational efficiency. The key issues this paper identified were poorly developed structures for the measurement of environmental costs, besides problems with data capture and high costs of implementation.Despite these, this study demonstrates how businesses can competitively benefit by incorporating environmental costs into their decision-making strategies in order to enhance the levels of sustainability and investment potential at low environmental and financial vulnerabilities. It concludes, in particular, that sustainable cost accounting will be furthered in the future by better regulatory regimes combined with a deeper corporate will for ecological stewardship toward long-term financial security and a more sustainable world economy.





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