The study was design to examined the determinant of management accounting practices (MAP) Among SMEs in Maiduguri, Borno State. The survey research design approach was employed using a structured questionnaire to gather data from 100 purposively selected SMEs operators from the population. Data were analyzed using descriptive and inferential statistical tools using SPSS version 16. The results showed a significant positive correlation between the dependent variable management accounting practices (MAP) and independent variables (cost reduction and inventory management). The study recommends that the SMEs should themselves more with contemporary MAPs to ensure the profitability and good sustainability of their SMEs businesses.