This study sought to find out the effects of firm culture on management accounting practices (MAPs). The study used a structured questionnaire to collect data from 220 randomly selected manufacturing firms out of 514 firms and used logistic regression for analysis. This study examined seven dimensions of firm cultures, including innovation/risk orientation culture, people orientation culture, outcome orientation culture, aggressive culture, stability culture, team-based culture, and attention to details culture. The study established that team-based, attention to details, and stability cultures have a significant influence on the choice of management accounting practices. In contrast, the considerable influence of other cultural dimensions lacks statistical support. The study concludes that attention to details culture and team-based culture are barriers to modern management accounting practices, and cautions should be exercised by managers in using these cultures. Therefore, this study recommends that manufacturing firms in Nigeria should be cautious of their culture and its implication on MAPs. In a more specific term, they should practice cultures that will allow them to choose modern MAPs and take advantage of the benefits attached.

这项研究试图找出公司文化对管理会计惯例（MAPs）的影响。该研究使用结构化问卷从514家公司中的220家随机选择的制造公司中收集数据，并使用逻辑回归进行分析。这项研究考察了企业文化的七个维度，包括创新/风险导向文化，以人为本的文化，以结果为导向的文化，积极进取的文化，稳定的文化，基于团队的文化以及对细节的关注。该研究表明，基于团队的，对细节的关注以及稳定的文化对管理会计惯例的选择有着重要的影响。相反，其他文化层面的巨大影响力缺乏统计支持。研究得出结论，对细节文化和基于团队的文化的关注是现代管理会计实践的障碍，管理人员在使用这些文化时应谨慎行事。因此，本研究建议尼日利亚的制造公司应谨慎对待其文化及其对MAP的影响。用更具体的术语来说，他们应该实践文化，使他们能够选择现代MAP并利用附带的好处。