ABSTRACT

Nearly everyone practices accounting in one form or the other in almost a daily basis. Any organization that does not have, good accounting information system will not make a wise decision concerning its business .management is constantly involved in evaluating alternative courses in conducting the activities of business firms .Such decision are based ,to some considerable extent ,on accounting information produced by competent accountants .The research work is conducted to identify the types of decisions the managers are regularly called upon to make .It is also aimed at determining the types of accounting information managers regularly required in their decision making process as well as determining whether accounting information is the only requirement for a rational decision The study will be of value by Identifying the roles of accounting information system ,in the management of an organization .primary and secondary data were used in data collection. These consisted of review of text books, journals and administration of questionnaire. The population for this study is two hundred (200).The sample size is hundred and thirty three (133) using Yaro Yemeni's formula. The statistical instruments used for this study are simple percentage and chi-square. tindings for the study, majority of the respondents agreed that accounting information is required in their regular decision making process. The top management had been in the habit of hinging some information concerning the funds flow. Recommendations, the accounting department should make use of standards and guidelines such as SAS to improve the liability and the acceptability of information produced by the accounting system.