ORGANIZATIONAL STRUCTURE AND MANAGEMENT ACCOUNTINGPRACTICES; CASE STUDY OF TERTIARY INSTITUTIONS IN BAYELSA STATE.
The study examines organizational structure and management accounting practice of tertiary institutions in Bayelsa State. Its specific objective is to determine centralization as a proxy of organizational structure and management accounting practice. Survey research design was adopted for this study. The population of the study consists of seven tertiary institutions in Bayelsa State. Systematic sampling technique was used as the sampling procedure. Primary method of data collection was adopted and applied through the administration of a questionnaire designed in a 5- point Likert scale. Also, with the use of SPSS Window output 21.0 software descriptive statistics, Regression analyses, and ANOVA, were used to run the data analysis. The results revealed that centralization can determine the role of management accounting practice at the rate of 86.6%. Also, the ANOVA result shows a statistical significance at 5% confidence interval with a P-value less than 0.05. Overall finding reveals that organizational structure significantly affects the management accounting practice of tertiary institutions in Bayelsa State. It is recommended that adequate awareness should be created for the use of management accounting practice in tertiary institutions in Bayelsa State.
Keywords: Organizational, Structure, Management, Accounting Practice, Centralization