ABSTRACT

Management accounting information is observed to serve as the foundation for decision making in business organization, though all the business organizations has regard to accounting record keeping, not knowing that the largest portion of the information needed for effective decision making is produced from a sound accounting system through systematic management accounting records. The problem on this research work lies heavily on the validity of the information. The specific objectives of this study is to find out the effect of record accounting system and handling of accounting information on decision making in an organization. To establish the importance of sound accounting system in providing financial and quantitative information which helps the management to make decisions when confronted with alternatives. In the course of this research work, secondary and primary data were collected using, questionnaires, and interview. Oral interview were used to substantiate the validity and objectivity of the information supplied in the questionnaire by the respondents. The data were presented in tables with simple percentage to show the degree of responses and chi square was used to test the hypothesis. The major findings of the study are, lack of professionals in the organization which affect the accounting information system in making decision, lack of improper keeping in an organization caused inadequate accounting information, information derived relevant to decision making in an organization. Sonic of the recommendations are, professionals should be employed and the existing staff giving adequate in-service training, the management should adopt adequate means of record keeping for effective and efficiency for decision making, improvement of Data Based Management System should be established to enable management have enough relevant information for sound accounting based on decision making. It is clear that the identification of the major problem and implementation of the recommendation therein will ensure effective and efficient accounting information system in decision making that will not know that guarantee aid improved the achievement of the management functions.