AFRICAN JOURNAL OF ACCOUNTING, FINANCE & MARKETING

The study examined the use of management accounting techniques as a veritable tool for organisational decision making. The success of businesses hinges on the quality of decisions made. The accounting system stands out as a primary contributor to management accounting. Management accounting techniques play a crucial role in enhancing organizational decision-making by facilitating routine operational decisions, guiding strategic choices, and reporting operational outcomes to the management. Thriving in a globalized environment entails facing intense business competition. To endure and attain objectives, businesses must adeptly handle costs. Management accounting techniques play a vital role in facilitating informed decision-making by furnishing valuable information. The key lies in comprehending these techniques, embracing them, and deploying them judiciously at the opportune moment and in the appropriate context.

The broad objective of the study was to examine the effect of customer relationship marketing on marketing performance of new generation banks in Port-Harcourt, Rivers State Nigeria. The specific objectives are to: ascertain the effect of trust on customer retention in the selected banks; examine the effect of commitment on customer retention in the selected banks, and to determine the effect of regular communication on customer retention of the selected banks. The research design for this cross- sectional study was survey research design. The population of the study comprised both staff and customers of the selected banks in Port-Harcourt, Rivers State. The sample proportion method was used in determining the sample size of 323 for the study. Data gotten from the field were majorly presented in tables for quick and easy understanding. These data were further analyzed using simple regression model with the help of SPSS version 25.0. Findings revealed that trust exerts significant effect on customer retention of new generation banks in Port Harcourt, Rivers State. Commitment was found to exert significant effect on customer retention of new generation banks in Port Harcourt, Rivers State. Similarly, regular communication exerts significant and positive effect on customer retention of new generation banks in Port Harcourt, Rivers State. The study concluded that customer relationship marketing affects banks performance. Based on the findings of the study, we recommended that Banks in Rivers State need to greatly improve on their practice of Customer  Relationship Marketing in order to deliver customer satisfaction in all levels most especially in this era of high competition. The banks’ strategic policies and core values should be focused on the elements of Customer Relationship Marketing, rather than on the policy that would yield no result.

This study investigated the effects of firm profitability, revenue growth, and firm life cycle stages on earnings management among non-financial firms listed on the Nigerian Exchange Group (NGX). Drawing on a sample of forty-one manufacturing firms with data spanning 2013 to 2022, the research adopts an ex-post facto design, utilizing secondary data from published financial statements. Descriptive statistics, correlation analysis, and variance inflation factor (VIF) tests were conducted to examine data characteristics and multicollinearity among variables. Inferential analysis employed random effect regression models to test three hypotheses regarding the relationships between earnings management and the selected firm-specific factors. The results reveal that profitability, revenue growth, and firm life cycle stage each exhibit positive but statistically insignificant relationships with earnings management, indicating that these variables do not significantly drive managerial manipulation of financial statements in the Nigerian manufacturing sector. The study concludes that enhancing governance frameworks, strengthening internal audits, and fostering managerial accountability are critical to mitigating earnings management, irrespective of profitability, growth, or life cycle stage. Policymakers and regulators are encouraged to implement measures that monitor discretionary accruals and ensure transparency, providing a safeguard against manipulative financial reporting. The research contributes to the literature by empirically evaluating multiple firm-specific determinants of earnings management in the Nigerian context, offering practical implications for corporate governance and financial oversight.