Month: April 2020

Apr 30

REMOVAL OF GOVERNOR OR DEPUTY GOVERNOR FROM OFFICE UNDER NIGERIAN LAW

THE PROCEDURE FOR REMOVAL OF GOVERNOR OR DEPUTY GOVERNOR FROM OFFICE UNDER NIGERIAN LAW

ABSTRACT

Whenever a notice of allegation in writing signed by not less than 1/3 (one-third) of the members of the House of Assembly is presented to the Speaker of the House of Assembly of the state stating that the holder of such office of the Governor or the Deputy Governor is guilty of gross particulars of which shall be specified, the Speaker of the House of Assembly shall within 7 days of the receipt of the notice cause a copy thereof to be served on the holder of the office and on each member of the House of Assembly and shall cause any statement made in reply to the allegation by the holder of the office to be served on each member of the House of Assembly. Thus an impeachment proceeding is set in motion for the removal of a Governor or the Deputy Governor.

Apr 30

Fundamental Objectives and Directive Principles of State Policy of Nigeria

Fundamental Objectives and Directive Principles of State Policy
of Nigeria

The 1979 and 1999 Constitutions differ from their forerunners in one particular respect. This is in relation to their chapter 2 which deals with fundamental objectives and directive principles of state policy. Prior to its inclusion in the constitution, this idea generated a lot of controversy (The Great Debate 1979:2 – 3). For example, in relation to the nonjusticiability of the chapter, Chief Obafemi Awolowo had this to say:

“the quality of the social objectives are reduced to worthless platitudes…..and hollow admonitions which should have no place in a constitution which is, first and last, a legal document whose provisions must ipso facto be justiciable and legally enforceable” (The Great Debate, 1979:3).

In the opinion of Ojo,

“most, if not all, the matters provided for in the Objectives and Directives section belong to the area of party politics.”

  1. Sani (Great Debate, 1979:3) sarcastically describes the arrangement as a “half-hearted” and “ostrich-like” approach to constitution making. Notwithstanding the above views and the ideological dimension introduced into it, it could be asserted that chapter 2 of the Constitution is part and parcel of the document called the Constitution; 1979 – 1999. The definition of the expression fundamental objectives and directive principles has been given in the report of the Constitution Drafting Committee (Vol. 1:4) in the following terms:

“By Fundamental Objectives we refer to the identification of the ultimate objectives of the Nation whilst Directive Principles of State Policy indicate the paths which lead to those objectives. Fundamental Objectives are ideal towards which the Nation is expected to strive whilst Directive Principles lay down the policies which are expected to be pursued in the efforts of the nation to realise the national ideals.”

Ideological dimension has been given to the above definition. Thus it is taken to mean that the government of the nation at any level is bound to ensure the achievement of the above defined aims since they have been identified in the constitution but this ideological stance is defeated by provisions in the chapter tending to show that the nation has not adopted any ideology. For example in respect of economic objectives, the nation has adopted a mixed economy

 

AIMS AND OBJECTIVES OF THE STUDY

  • To understand the definition of the fundamental objectives and directive principle of state policy and their functions in the state
  • To classify the fundamental principle and directive principle of state policy.
Apr 30

An Appraisal Of Executive Powers of the Federation Under Nigerian Constitution

An Appraisal Of Executive Powers of the Federation Under Nigerian Constitution

The executive powers of the Federation is vested on the President of
Nigeria, and he is at liberty subject to the provisions of any law made by the National Assembly to delegate such functions to the Vice-President and Ministers of the Government of the Federation or Officers in the Public Service of the Federation

Also the executive powers of a State is vested in the Governor of that State and he may, subject to the provisions of any law made by a House of Assembly delegate such powers to his Deputy Governor and Commissioners of the Government of that State, or officers in the Public Service of the State. But note that the executive powers shall be so exercised as not to impede or prejudice the exercise of the executive powers of the Federation or to endanger the continuance of the Federal Government of Nigeria. It should also be noted that the President shall not declare a state of war between the Federation and another country except with the sanction of a resolution of both Houses of the National Assembly sitting in a joint session and except with the prior approval of the Senate, no member of the Armed Forces of the Federation shall be deployed on combat duty outside Nigeria

Apr 30

Influence of teachers attitude to work on students academic performance in community secondary School

Influence of  teachers attitude to work on students academic performance in community secondary School kolo in Bayelsa State

CHAPTER ONE/INTRODUCTION

1.0 Background to the Study 

School is a place where people learn different types of skills and abilities in order to be useful to themselves and the society  in general. The school, in essence, provides total manpower to the society,  and serves as a place where norms and traditions of the society are transmitted from generation to generation. The mission of the  school is  to produce relevant indigenous manpower for developmental activities and the bases of the need and aspirations of the society, so that the community can progress and develop especially in this age of globalisation. Besides, some of the functions the of school are that of generating and updating knowledge on contemporary issues for the purpose of unity, progress and development of human society among others Abubakar (2009).

Education on the other hand is the key to the socio economic development of any nation and social mobility of an individual while Secondary school education is the foundation of every other educational pursuit. Maduewesi (2005) in the same vein states that  a  sound  secondary education is the pre-requisite to all other education, children need a sound secondary education because it is a gateway to whatever the individual can achieve through education. The National Policy on Education NPE (2005) describes secondary education as the key to the success or failure of the whole system. The objectives for secondary education put emphasis on a balance between physical and intellectual development of a child. It also aimed at widening access to basic education, eliminate present inequalities in enrolment between  urban and rural, ensure greater retention and ensure long-term permanent literacy for those children who had completed the system.

The achievement of the stated objectives of secondary school  education, in Nigeria largely depends on many factors, among which are secondary school teacher’s attitude and experience, this  is  because attitude affects the success of the individual in his interpersonal  relations and, as has been demonstrated by research, there is a positive correlation between favourable attitude and learning, (Saka, (2002). Therefore, becoming a successful teacher presents a great challenge  today than at any previous time in history (Isyaku, (1993).

Students expect more from their school and their teachers. This shows that teachers are very important in the teaching and learning processes because they give proper and adequate training  to  their  students to enhance production of competent individuals that will promote desired development of any nation, it should be noted that education is the instrument for social change and parameter that develop and improves the intellectual and moral abilities of the  child.  The  importance of the teacher in education at all levels is reflected in the  2004 National Policy on Education, as it declares that “no educational system may rise above the quality of its teachers”.

Eso (1998) observed that to be an effective teacher is to possess  the skills essential for enhancing classroom control and discipline. It is the teacher’s competence, ability and resourcefulness to  efficiently  utilize the appropriate language, methodology  and  available instructional materials to bring out the best from learners in terms of academic achievement. To Abimbade, (1999) teachers are said to be effective when their teaching can lead to students’ learning. Nothing has been taught until it has been learnt and this happens when the teacher succeeds in causing a change in behaviour in the learner. It is therefore important that the teacher must see teaching as an attempt on his own part to transfer what he has learnt to his students. A growing body of research suggests that schools can make a difference and a substantial portion of that difference is attributable to teachers.

Isyaku (1993), Abimbade (1999) and Aluede (2009) stressed that for successful teaching and learning to take place, there are many factors, among which are teacher attitude and experience. As such the study is aimed at finding out the influence of teachers’  attitude  and experience on social studies achievement of secondary school students.

  • Statement of the Problem

 

It is a known fact that education is the vehicle upon which wheel of national development revolves Fafunwa (2003). Proper education hinges on effective classroom management through the activities of teacher

.These show that for an effective teaching-learning to take place at whatever level of education, teachers are of paramount importance.

Olaofe (1997) and Maduewesi (2005) declared that teachers are very important in teaching and learning process, government and society believes that teachers play a significant role in improving the quality of education given at all level, this is why different teacher programmes  were put in place in order to improve the quality of teachers towards  their teaching subject.

Teaching on the other hand is a deliberate effort by  experience person to impart knowledge, information skills to less experience person through a process that is morally and pedagogically accepted, this  implies that different factors need to be in place before teaching take place, among which are: mastery of the subject matter, classroom management, time management, use of proper teaching materials, teaching method etc and all these depend on the teachers attitude and teachers teaching experience.

Unfortunately, It’s an obvious fact that  the  standard of education in Nigeria is falling where a secondary six students cannot make a correct sentence and the performance of university product in the field of work, Olaofe (1997).Can these problem be attributed to teachers attitude and teachers experience? Because in some of our secondary schools not all teachers teaching social studies that are trained social studies teachers. Thus, there is need to urgently investigate the  social  studies achievement of secondary school students. It has been observed that many experienced teachers always leave teaching to other  profession.  Could the problem of pupil’s achievement in secondary school social studies be attributed to teacher’s attitude on the part of secondary school teachers? This study is therefore set to investigate the influence of  teachers’ attitude and experience on the social studies students’  achievement  in Kano State.

  • Objectives of the Study

  1. To examine the relationship between teachers’ attitude and students’ academic performance in geography
  2. to investigate the factors responsible for teachers’ attitude

  • Research Questions

The data of this research will seek to address the following questions:

  1. What is the relationship between teachers’ attitude and students’ academic performance in geography?
  2. What are the factors responsible for teachers’ attitude?

  • HYPOTHESIS 

Ho: There is no significant between teachers’ attitude and students’ academic performance in geography

  • Significance of the Study

The purpose of conducting any research is to make significant contributions to knowledge. This research therefore intends to makes significant contribution to knowledge, specifically in the area  of education . The findings of  this study will provide information on the influence of teacher’s attitude towards academic performance of secondary school students, that will be useful for the improvement of the quality of education in Nigeria, It will also provide empirical data on the influence  of teachers attitude and experience on  the  Social  Studies achievement of secondary school students.

The findings will be of benefits to curriculum planners on the importance of teacher’s attitude and teaching experience on the Social

Studies achievement of students not only in Social Studies education but also in other teaching subjects. The knowledge gained from this study would be of significant importance to governments and education policy makers to see the importance of encouraging and establishment of different educational programme to secondary school teachers to inculcate positive attitude towards their teaching subject. Furthermore secondary school head teachers will see the importance of giving teachers their teaching subject from their area of specialisation.

Finally, the state secondary education board that are responsible for the recruitment of secondary school teachers will see the significance of recruiting teachers with teaching experience and retaining experienced teachers for proper academic achievement, and finally it will  help teachers to develop positive attitude towards their teaching subject.

  • Scope of the study

This study was delimited to all secondary six  students and all secondary  six Social Studies Education teachers in Kumbotso Local Government Area of Kano state. The Social Studies Education achievement  of  secondary school students was the sole concern of the study.

CHAPTER TWO

REVIEW OF RELATED LITERATURE FOR  TEACHERS ATTITUDE TO WORK AND STUDENTS ACADEMIC PERFORMANCE

  • Introduction

This chapter reviewed literature related to teacher attitude and experience particularly to pupil’s social studies achievement at secondary school. The chapter was presented under the following sub headings;

  • Conceptual framework,

  • Attitude formation,

  • Attitude measurement,

  • The concept of teacher,

  • Teacher’s attitude

  • The concept of teaching

  • The concept of experience,

  • Review of empirical studies

Project Topic On the Influence of  teachers attitude to work on students academic performance PDF AND DOC 

Apr 30

Teachers’ Attitude as a Correlate of Students’ Academic Performance

Teachers’ Attitude as a Correlate of Students’ Academic Performance

Abstract: –

The classroom climate which is often times set by the
teacher is determined by the teacher’s attitude. Attitude as a
major determinant of a person’s behavior influences the way a
teacher relates with the students and thus affects students’
academic performance. The study examined teacher’s attitude as
a correlate of students’ academic performance in geography.
Descriptive survey design was adopted and a sample size of four
hundred selected from a population of nine hundred and sixtyeight using the Taro Yamane sample size formula. Two research
questions and a research hypothesis were proposed in line with
the study objectives. Average Mean Score was used to analyze
responses for the research questions while Multiple Regression
Analysis was used to test the research hypotheses. The findings
show that attitude of teachers correlated positively and
significantly with students’ academic performance. Poor
government attitude to teachers, lack of job satisfaction, poor
remuneration and delayed salary, students’ learning interest and
absence of teaching materials/instructional aid were found to
influence the attitude of teachers. The paper strongly
recommends among others thatsalaries and remuneration of
teachers should be paid as at when due; teachers should go
beyond Instruction and focus on the interpersonal aspects of
teaching; constant in-service training should be provided for
teachers and also provision should be made for teachers to
attend educational conferences both locally and internationally
as this would help them grow on the job.

Apr 26

ASSESSMENT OF HIGHWAY ROAD TRAFFIC CRASHES IN KADUNA STATE, NIGERIA

ASSESSMENT OF HIGHWAY ROAD TRAFFIC CRASHES IN KADUNA STATE, NIGERIA

ABSTRACT 

Highway Road Traffic Crashes (HRTC) is a global phenomenon that affect all strata of human life, which have become a reoccurring problem that constitutes a burden to road users in Kaduna State, and Nigeria in general. It has been acknowledged that road traffic crashes occurred due to violations of rules and regulations of traffic on highways in Nigeria, which have become a national problem, particularly in Kaduna State. However, the nature, rate and frequency of these road crashes are frightening which down played the dignity and value of human lives and the destruction of property. The study objectives examined the nature, causes, consequence of highway road traffic crashes as well as remedies. Domino theory was adopted in the study to explain and analyze road traffic crashes. Qualitative and Quantitative methods of data collection were employed for the study. The data was analyzed manually and electronically using Statistical Package for Social Sciences (SPSS) version 21.0. The findings from non- participant observation, and in-depth interview were synergized and triangulated. The study found out that the highest road traffic crashes occurred on Kaduna-Abuja expressway. The study further revealed that commercial drivers between the age brackets of 18 – 45 years were mostly involved and perpetuated in HRTC. The findings revealed that over speeding, dangerous over taking and the used of cell-phone and other devices used while driving were the most frequent causes of HRTC among commercial vehicle drivers. And that NURTW/ NARTO members did not contribute to HRTC occurrence. The study found out that guilty perpetrators/ offenders were to be jailed for 5 years imprisonment, to serve as deterrent to others. It is evident that road traffic crashes are very common on Nigerian roads due to excessive speed, dangerous over taking, lack of road worthiness of vehicles and the use of cell phones. In view of this, the study recommended that (FRSC) Rs 1.1 Kaduna Sector Command, (NP) and KASTELEA should provide the public with special law enforcement hotlines numbers that individuals can call and report plate numbers, model and colour of cars when drivers are found wanting. This could be achieved by partnering with NURTW / NARTO in collaboration with Kaduna State Media Corporation Capital Sound 90.9FM, through her Oga driver radio road safety daily talk show. The study found that most vehicles were not road worthy. In view of this, the study recommended that only vehicles certified by road safety agencies should ply Nigerian roads, those found wanting should have their vehicles impounded after drivers have received second booking.

CHAPTER ONE INTRODUCTION

Background to the Study

Highway Road Traffic Crashes (HRTC) is a global phenomenon that affects all strata of human life, which has become a reoccurring social problem that constitutes a burden to road users in Kaduna State, in particular and Nigeria in general. Ugbebor (2014) found that road crashes do not just happen; they are caused by unsafe Acts such as Pedestrians carelessness, example conversation on the road, phone calls while crossing the highway and unsafe conditions such as darkness and inclement conditions, poor conditions of vehicles, road potholes or flood on highways among others. It has been observed by Federal Road Safety Commission Rs 1.1 Kaduna State Sector Command  in (2016) that before, the concept accident was in use, but has been replaced with crashes inline with global usage. They noted that crash were caused by human, mechanical and environmental factors, unlike an accident, when it occurs, it happens surdenly with no human external influence.

David (1999) is of the opinion that automobiles revolution has led to high vehicle aquisation by a larger population, leading to an increase in statistics of vehicular crashes in the course of transportation of persons and goods on roads which inflict loss of lives and properties. However, public outcry of the causes of road crashes has continually attributed it either to the will of God or evil spirits while ignoring the scientific approach to its causes.Thus, reckless and bad driving culture among motorist has led to various injuries or deaths on highways due to traffic violations (Balogun, 2006).

Elvik (2004) viewed crashes as a sudden and unintentional event that results in damage of property or environment, while Hollnagel (2004) sees road crashes as a short, sudden and unexpected event or occurrence that results in an unwanted outcome in the course of transporting persons and goods by motorist, which usually leads to traffic violatons thereby resulting in vehicle crashes and loss of lives and properties.The problems of highway road crashes and road safety has not been given serious attention in developing nations unlike developed nations. Global statistical report as indicated by Murray and Lopez (1996) cited in Ugbebor (2014) shows that a proportionate share of 85% – 90% of land transport fatalities occur in the developing world when compared to the developed nations. Most deaths in land transport occur on the road affects drivers, travelers and pedestrians and this constitutes a public safety problem which requires urgent attention (Ugbebor, 2014).

HRTC is ranked the 9th leading cause of mortality and morbidity, and account for 21% of all global death and disability. This makes motor vehicle crashes a leading cause of injury or death for people from 5 to 32 years old. Young people also have the highest crash rate of all drivers (World Book Encyclopedia, 2002). The burden of global death resulting from HRTC is on the increase. According to United Nations study in 2003, statistics on road traffic crashes indicate that more than 1.3 million people are killed every year, a figure which exceeds the number of people killed by AIDs, hepatitis or malaria Akpoghomeh (2012:12). Further global reports shows that India has 105,000 traffic deaths in a year, followed by China with over 96,000 deaths. While in United States of America (USA), 45,800 persons were killed and another 2.4million injured as a result of vehicle collision, in 2005.Thus, making highway road crashes the 6th leading preventable causes of death in the United States (US) (Akpoghomeh, 2012:13).

Road traffic cashes occurred first in the United Kingdom (UK) on 31st August 1869 with Irish scientist Mary Ward as the first road crash victim in the world. Similarly, Bridget Driscoll was the first pedestrian victim on 17th August 1896 in Croydon, Surrey (UK) (Egonu, 1998; Akpoghomeh, 2012). Nigeria experienced her first road crash in Lagos in 1906, ever since, highway road traffic crashes (HRTC) have been acknowledged generally in developed and developing countries as not only a major killer but in Nigerian as a national problem. Fatalities resulting from highway road crashes in Africa have reached alarming proportion. Adedeji (1989) notes that the fatality rate per vehicle registered on African highways ranged from eight to fifty times higher than what is registered in industrialized nation (WHO, 2006).

Pedestrian and young road users have been identified as highly vulnerable groups, for instance, road traffic crashes involving children less than 15 years vary from 35 percent in Addis-Ababa to 40 percent in Abidjan (David, 1999). The current road safety situation in Nigeria using the 2007 data, indicates that there were about 32.3 fatalities per 100,000 population as compared to 10 in the western world (5.4/100,000 for US). Also in 2007, Nigeria ranked 150 out of 175 on country fatalities per 100,000 population; 149th in 2009, and 127th in 2011 (FRSC, 2012 cited in Akpoghomeh (2012). Similarly, a highway road traffic crashes reported by FRSC, 2002-2010 on Tankers and Trailers drivers in Kaduna State revealed a total of 4,017 crashes, with 4,076 deaths, 12,994 injured resulting to 17,070 fatal casaulties, with a total of 26,362 persons and 5,825 vehicles were involved. A more worrisome road crash report was on State to State comparison of drivers between the periods 2007 and June 2010. These report shows Kaduna State recorded the highest number of road crash death with 463 representing (11.36%), also the State had the highest number of injuries with 1,375

representing 10.56%. Within the same period, Kaduna State recorded the highest figure of casaulties with 1,838 (10.77%).

 

Furthermore, according to Punch Newspapers report of 16 August (2012), caption 18 die in Kaduna – Abuja road traffic crash. Similarly, other report by Premium times Newspaper of 14, October (2013) shows that 7 persons were feared death, 11 injured Birnin-Gwari – Kaduna highway. In spite of the number of lives being lost on daily bases on highways, HRTC has not received the required attention as motor vehicle crashes have become a leading cause of death and disability in Nigeria and in Kaduna state in particular (Callistus, 2008). The problem is that road traffic crashes are preventable, but motorist and pedestrians continue to violate rules and regulations of traffic, as well as ignored safety measures which may be attributed to lack of enforcement by road safety law enforcement agencies on perpertrators on highways due to weak policies. This has led to crashes. Thus, over 4,700 cases of crashes are recorded annually in Nigeria, translating to about 4 casaulties (killed or injured) per crash. The World Bank Report (2010 ) once classified Nigerian roads among the greatest death- traps in the world due to high frequency of Highway Road Crashes, resulting in loss of lives,which have been acknowledge as national problem and source of concern (Akpoghomeh, 2012:14). The problems of victims cut across all groups without any regards for social class or status. Against this backdrop, this study is an assessment of highway road traffic crashes in Kaduna State, Nigeria is conducted with a view to bridging the gap.

Apr 24

The Effects of Digital Video Technology On Modern Film Production

The Effects of Digital Video Technology On Modern Film Production In Nigeria A Study of Nollywood

CHAPTER 1: INTRODUCTION

The emergence of the film producing industry must pay tribute to technology, which offers opportunity for people to dream and presents moving pictures in front of our eyes. According to Jieyi Wang (2011), “It should be noted that the Lumière Family is considered as the inventor of film exactly because they offered technology that supports group watching, unlike the Kinetoscope by Edison that only allows one people to watch film alone” (p.1). After that, technological progress has had a progressively important impact on film: from silent film to sound film, black and white to color, followed by wide-screen, digital, huge-screen, and 3D films, even the revolutionary VR film. All these are products of technology in the field of film.

Compared to film revolutions ignited by technological development, how digital technology shapes the movie from the 1960s is the most impressive. Current research efforts on the relationship between digital technology and film are concentrated on changes to film form, film production, digitalized distribution. This has not included an overall, in-depth analysis of how digital technology affects film from a perspective of industry. After digital technology reaches its maturity, what profound changes does the film industry experience? Is this a disruptive revolution? All these questions have not been answered in the literature so far.

Advanced  technology brings various possibilities to the future of the film, and studying the history of film industry, firstly, helps us to gain a full picture of digital technology, and secondly, promotes analysis of the new form of American film industry and even the world’s film industry after total digitalization

Apr 24

THE INFLUENCE OF TECHNOLOGY ON GRAPHICS AND COMMUNICATION IN NOLLYWOOD MOVIES

THE INFLUENCE OF TECHNOLOGY ON GRAPHICS AND COMMUNICATION IN NOLLYWOOD MOVIES

Abstract

 

Film is an art, and it is also a product of the development of science and technology. Without science and technology, humans cannot have this magical art that can make our fantasies become reality. Throughout the history of film, every revolutionary technological advancement has dominated the development direction of film. However, since 1960s, with the emergence of digital technology, the whole film industry entered a new era. People all over the world can experience an unprecedented pleasant amazement and audio-visual experience when they are watching films. Meanwhile, digital technology has become a powerful tool, allowing many filmmakers who have the great passion to make their own movies easier than before. Now, everyone can make “films”.

This paper studied the evolution of the film industry under the emergence of digital technology from the perspective of interviews of some professional practitioners, history of film development and film industry economics. First of all, the research addresses the current situation of film industry, which involves every link of the film industry such as production, distribution etc. We move then to find the fundamental changes hiding inside the industry to learn that what digital technology really means to film industry.

Finally, the paper will address the impact of new digital technology on film industry.

 

Apr 23

EFFECTS OF INFORMATION AND COMMUNICATION TECHNOLOGY ON STUDENTS’ LEARNING DURING CORONAVIRUS PANDEMIC

ABSTRACT

 

The study investigated the Effects Of Information And Communication Technology On Students’ Learning During Coronavirus Pandemic. It sought to establish the relationship between ICT and students‟ learning during the coronavirus outbreak particularly looking at the availability, accessibility and user-ability of the ICT resources. The study was prompted due to the persistent report that students in are getting difficulties in their studies due to limited access and use of ICT resources as a result of nation wide lockdown of schools in Nigeria. It was conducted through cross-sectional survey design; data was collected during the month of  April 2020 using questionnaires, interview techniques from a sample of 275 respondents out of a parent population of 1173 . In verifying the hypotheses, the researcher used Pearson correlation analysis method to find out whether students‟ learning was linearly correlated with ICT.

Apr 21

MANAGEMENT ACCOUNTING PRACTICES AND PERFORMANCE OF MANUFACTURING FIRMS IN THE LAGOS

MANAGEMENT ACCOUNTING PRACTICES AND PERFORMANCE OF MANUFACTURING FIRMS IN THE LAGOS METROPOLIS

ABSTRACT

This study explored the management accounting practices among manufacturing firms in the Lagos Metropolis and examined the impact of its adoption on firm performance. The benefits firms derive from implementing management accounting practices, factors that affected the extent of use of management accounting practices and the relationship between the use of management accounting practices and firm performance are discussed in the study. A questionnaire was administered to 150 manufacturing firms in the Lagos metropolis which elicited 105 useable responses.
The results show that costing system, budgetary system, performance evaluation system and strategic management accounting are the key management accounting practices adopted by manufacturing firms within Lagos metropolis. Also, the key benefits associated with management accounting practices of manufacturing firms in Lagos can be seen from the following areas: planning the future strategies, tactics and operations, controlling current activities, measuring and evaluating performance, optimizing the use of firm’s resources, reducing subjectivity in the decision making process and improving internal and external communication.

It is evident that key determinants of the extent of adoption of management accounting practices include market competition, characteristics of the accounting staff, owner/manager participation and changes in technology.

Overall performance of selected manufacturing firms in Lagos metropolis is relatively high. It is therefore recommended that management accounting practices in the manufacturing firms in Lagos should be strengthened to enhance performance.