Osim, E., Umoffong , N. J. . and 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), pp. 57–74. doi: 10.38157/business-perspective-review.v2i2.153.