The Use Of Accounting Information On Management Decision Making In Nigeria (A Study Of Selected Firms In Abia State)

ABSTRACT

This research work is made as to examine The use of Accounting Intoxication on Managerial Decision Making". In some selected firms in Abia State, identifying and exploring possible techniques applicable and based on the results, make recommendation on managerial decision making. Data collected for the research work were made up of both primary and secondary data. The primary data include questionnaires and interview while secondary data for the research work include lecture notes, publications and text books from various libraries. To achieve the study two hypothesis were introduced and used by the researcher using the chi-square (x2) approach. In all the tests the null hypothesis (Ho) were automatically rejected and the alternative hypothesis (Hi) were accepted as all the computed value of (X2) were greater than the critical value of (X2). This led to the utilized Accounting Information on Managerial Decision Making. Management should therefore introduce and establish or create a concrete management accounting unit that will provide a reliable, relevant, efficient and clear internal control system to take care of all the need factors. This will enhance effectiveness and efficiency as a result management will achieve its desired organizational objectives of goals.