The main purpose of the study was to determine the measures for improving management accounting and control system for innovation and performance of manufacturing companies in Nigerisustainablea. The study was guided by three research questions and two null hypotheses. A descriptive survey research design was adopted for the study. The population for the study was 94 accountants working in 53 purposive sampled from manufacturing companies in South-East States of Nigeria. The instrument used for data collection was a 41 item questionnaire grouped into three sections. The instrument was validated and reliability of the instrument was determined using Cronbach Alpha which yielded 0.87. Out of 94 copies of the questionnaire distributed 92 were properly filled and returned representing 97.87% return rate. Mean, standard deviation and t-test statistics were the statistical tools used. From the result of data analysis, the study identified the indicators for improving management accounting and control system for sustainable innovation and performance of manufacturing companies. The findings of the study showed that there is no significant difference in the mean rating of experienced and less experienced on the identified the indicators. Based on the findings, recommendations were made which include; that the business managers and accountants need to understand the relevance of management accounting and control system in achieving sustainable innovation and performance in the organization and the indicators should be used to improve management accounting and control system for sustainable innovation and performance.
Keywords: Control System, Management Accounting, innovation and manufacturing companies
