Osim, E., Umoffong , N. J. ., & Goddymkpa, C. P. . (2020). Management Accounting Practices and the Performance of Small and Medium-Sized Enterprises in Akwa Ibom State, Nigeria. Business Perspective Review, 2(2), 57–74. https://doi.org/10.38157/business-perspective-review.v2i2.153