ABSTRACT

Nearly everybody practices accounting in one form or the other in our daily basis. Any organization that does not have good accounting information system will not make a wise decision concerning its business. In conducting the activities of business firms, management is constantly involved in evaluating alternative courses of action some decisions are based to some considerable extent on the accounting information produced by competent accountants. The research work is conducted to identify whether business make use of accounting information in their decision making process. The primary source of data was used to in the analysis of this research work which involved questionnaires and oral interview. The population for the study is (35) and the sample size is (32) using Taro Yamane formula. The statistical instruments used for the study were least square and simple regression analysis. Findings of this study were based on the majority respondents who agreed that accounting information is required in their decision making process. The study therefore recommended that the accounting department should make use of standards and guidelines such as to improve the liability and acceptability of information produced by the accounting system for the business decision making.