A POSTMODERN CRITIQUE OF MANAGEMENT ACCOUNTING PRACTICES IN NIGERIA: BEYOND OBJECTIVITY AND RATIONALITY

Abstract

This study focused on the postmodern critique of management accounting practices in Nigeria and challenges the traditional notions of objectivity and rationality in accounting practices. The study examines the influence of environmental factors, such as sociocultural, political, and institutional factors, on management accounting practices in Nigeria using a qualitative research approach. The findings indicate that management accounting practices in Nigeria are shaped by several factors, which include informal 
practices, power dynamics, and local norms. The study highlights the need for a deeper understanding of management accounting practices that consider the environmental and local context, as well as the subjective experiences of stakeholders. 
Keywords: Management Accounting, Objectivity, Postmodernism, Rationality, Nigeria