Table 1 Descriptive statistics for management accounting practices
From: Firm culture and management accounting practices among manufacturing firms in Nigeria
| Â | Never used | Rarely used | Not sure | Frequently used | Very Freq used | Subtotal | ||
|---|---|---|---|---|---|---|---|---|
Row N % | Row N % | Row N % | Row N % | Row N % | Mean | Mode | Sd | |
ABC | 3.5 | 5.2 | 2.3 | 68.0 | 20.9 | 3.98 | 4 | .87 |
ABB | 2.3 | 16.4 | 4.7 | 41.5 | 35.1 | 3.91 | 4 | 1.12 |
ABM | 1.7 | 20.3 | 4.7 | 48.8 | 24.4 | 3.74 | 4 | 1.10 |
Target costing | 1.2 | 19.8 | 22.1 | 34.3 | 22.7 | 3.58 | 4 | 1.08 |
Life cycle costing | 7.0 | 19.9 | 29.8 | 28.1 | 15.2 | 3.25 | 3 | 1.15 |
Quality costing | 2.3 | 24.0 | 8.8 | 40.9 | 24.0 | 3.60 | 4 | 1.16 |
Just in time | 2.9 | 31.6 | 18.7 | 33.3 | 13.5 | 3.23 | 4 | 1.12 |
TA | 8.1 | 11.6 | 27.9 | 35.5 | 16.9 | 3.41 | 4 | 1.14 |
Backflush costing | 4.7 | 15.2 | 34.5 | 28.1 | 17.5 | 3.39 | 3 | 1.09 |
Balanced score card | 3.5 | 30.2 | 16.3 | 31.4 | 18.6 | 3.31 | 4 | 1.19 |
Kaizen costing | 14.5 | 32.0 | 22.1 | 26.2 | 5.2 | 2.76 | 2 | 1.15 |
Value chain analysis | 3.5 | 12.8 | 9.9 | 59.3 | 14.5 | 3.69 | 4 | .99 |