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C. J. M. Anumaka

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Review Open access Sep 2026

Strategic Cost Management Techniques for Improvement of Profitability in Manufacturing Sector

The manufacturing sector continues to confront significant challenges related to rising operational costs, intensifying global competition, and rapidly evolving market dynamics— factors that collectively threaten organizational profitability. In this context, strategic cost management (SCM) emerges as a critical leve...

C. J. M. Anumaka · 0 citations
Review Open access Sep 2026

Impact of Digital Transformation on Financial Reporting and Accounting Practices in Nigeria

The role of accountants has shifted from traditional number-crunching to more strategic and advisory roles due to the adoption of digital technologies like blockchain, cloud computing, and artificial intelligence.

C. J. M. Anumaka · 0 citations

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