2025-03-27https://repository.covenantuniversity.edu.ng/handle/123456789/32749The overall results on the Executive Accountancy paper were extremely disappointing. The pass rate which was 14% was lower than the previous year's. The aim of this article is to emphasise in more detail what the Executive Accountancy paper really contains and the position of the Executive Accountant both in industry and commerce. The industrial and commercial accountant has had a hard struggle to get out of the accounting house into the Board Room. With this struggle, the accountants are now being promoted into managerial positions in accountancy functions with little experience and even without professional training in effective managementapplication/pdfHF5601 AccountingArticle