ACCOUNTING INFORMATION AS A TOOL FOR DECISION MAKING IN BUSINESS (A STUDY OF SOME SELECTED FIRMS IN RIVERS STATE)

ABSTRACT

This work is an attempt to re-emphasize the role of accounting information in ensuring good decision of business organizations. In this work, accounting information is seen as the only means by which the management of any business organization could communicate to its staff, debtors, creditors, government and infact, the general public about its operation successes and failure properly packed, the accounting information of a business speaks volumes of the availability or other wise of the business. specifically, this work ex-rays the extent to which business organizations make use of accounting information in achieving the objective of good management direction and control. All the accountants, managers, and some other staff in decision making position in business organization of this study. A total of 23 accountants, managers and members of management were randomly selected from three companies in Port Harcourt – River state.

This work notes that inspire the importance of accounting information to business organization, companies make little or no good use of it. I should encourage the use of accurate, timely and capable financial data to generate good accounting information adequate enough to be used in a basis for day to day and periodic business decision. This is necessary not only to sale their organization from collapse but to help our economy to grow.

TABLE OF CONTENTS

Title page

Abstract

Table of contents

CHAPTER ONE: Introduction

1.1            Background of the study Statement of problem

1.2            Objective of the study

1.3            Research Questions

1.4            Significance of the study

1.5            Scope of the study

1.6            Definition of terms

CHAPTER TWO:

2.0     Introduction  

2.1     What is accounting

2.2     Objective of accounting

2.3     Business objective & management function

2.4     Application of accounting  in decision making planning and control

2.5     The scope and users of accounting  information

CHAPTER  THREE:

3.0     Introduction

3.1     Research  Design

3.2     Population of the study

3.3     Sample and sampling techniques  

3.4     Sources of data

3.5     Method of data collection

3.6     Validation of the instruments

3.7     Distributed and retrival of the instruments

3.8     Method of data Analysis  

CHAPTER FOUR:

4.1     Introduction

4.2     Data presentation and Analysis  

4.3     Finding

CHAPTER  FIVE:

5.0     Summary,  Conclusion And Recommendation  

5.1            Summary of the Findings  

5.2            Conclusion  

5.3            Recommendation

References

Questionnaires 

CHAPTER ONE

1.0     INTRODUCTION

1.1     BACKGROUND OF THE STUDY:

The Board of Internal Revenue, Enugu in Enugu state has its origin back to the era of our colonial masters in Nigeria being establish along side toher government agencies. As internal Revenue, a division of the ministry of finance in the then Eastern Nigeria, the aim was to generate revenue to enhance the execution of her mapped out programmes. The Board of internal Revenue was established as an autonomous government agency charged with the sole responsibility of tax administration with the jurisdiction of the then Eastern Nigeria. This took effect in 1960 after the independence followed by much demanding and expanding responsibilities.

It therefore, has undergone and served various governments since its inception such like Eastern Nigeria, East central state, Anambra state and to its present state as one of the leading and autonomous viable extra-ministerial department of Enugu state government. Policies are formulated and implemented just for the better welfare of the people by the government either in national, state or local levels. therefore at different levels the government has various organs by which it executes their policies for the interest of its subjects. Among these organization especially in Enugu State is the Board of internal Revenue, Enugu.

It is through that there were such changes in government and the ones arising from even successive governed especially on those government organs yet, there is that constance in the duties and responsibilities of the said Board in Enugu as the...

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