@article{Uchegbu_Anuli_Okoro_Okereke_2021, title={PROMOTING PERFORMANCE OF SMES ARCHITECTURAL FIRMS IN IMO STATE THROUGH APPLICATION OF COST ACCOUNTING SKILLS}, volume={9}, url={https://www.granthaalayahpublication.org/journals/granthaalayah/article/view/4146}, DOI={10.29121/granthaalayah.v9.i8.2021.4146}, abstractNote={<p>This study investigated effects of cost accounting skills on performance of small and medium scale architectural firms in Imo state. Specifically, the study appraises cost accounting skills applied in contract costing and also relationship between efficient financial record keeping and financial performance of architectural firms in Imo state, two hypotheses were developed From the objectives. The population consists of owners of 50 architectural firms in Owerri metropolis, which also served as sample. Primary data was used with questionnaire structured in four point likert scale of very great extent (VGE), great extent (GE), very little extent (VLE) and little extent (LE). Cronbach Alpha reliability test was used to determine internal consistency of respondents responses and reliability co-efficient of 0.796. Data were analysed with ordinary least square regression model with SPSS stastitical tool version 20. Findings reveal that SMEs architectural firms … null hypothesis one was accepted with conclusion that SME architectural firms do not practice cost accounting skill in contract costing while null hypothesis two was rejected with conclusion that significant relationship exist between efficient financial record keeping and financial performance of the firms. The research therefore recommend that; architectural firms should apply cost accounting skills in their contract costing and also keep efficient financial record to enhance their performance.</p>}, number={8}, journal={International Journal of Research -GRANTHAALAYAH}, author={Uchegbu, Miriam Chukwuma and Anuli, Enyeribe Vivian and Okoro, T.C. and Okereke, Chigozie James}, year={2021}, month={Aug.}, pages={168–174} }