The Influence of Accountant Characteristics on Transaction Management and Business Performance in Private Firms in Ebonyi State
Keywords:
Accountant Characteristics, Business Performance, Private Firms, Transaction ManagementAbstract
The increasing complexity of business operations in Nigeria has highlighted the importance of accountants’ skills, experience, and personal attributes in influencing both transaction management and overall firm performance. This study investigates the influence of accountant characteristics, educational background, professional experience, ethical orientation, and technological competence on transaction management and business performance in private firms in Ebonyi State. Using a survey research design, data were collected from 383 respondents drawn from private firms across the state. A t-test analysis was conducted to test the formulated hypotheses. Findings reveal that accountant characteristics significantly influence transaction accuracy, transparency, and timeliness, which in turn impact profitability, operational efficiency, and competitiveness of firms. The study concludes that accountants with strong professional qualifications and technological adaptability improve firm performance through effective transaction management. It recommends that private firms in Ebonyi State should invest in continuous professional development, promote ethical standards, and embrace digital accounting tools.
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