THE IMPACT OF ACCOUNTING RECORDS ON PERFORMANCE OF BUSINESS ORGANISATION

THE IMPACT OF ACCOUNTING RECORDS ON PERFORMANCE OF BUSINESS ORGANISATION

CHAPTER ONE
INTRODUCTION
1. BACKGROUND OF THE STUDY
The impact of Financial Accounting Reporting on the corporate performance of Business Organizations”, basically aims at ascertaining how financial accounting reporting has helped in advancing the objectives of corporate organizations. In the process, it investigated the erect that financial accounting bear on the performance of a business. Furthermore, it sought to ascertain the compliance of relevant statues by corporate organizations and the overall
satisfaction of stakeholders in corporate organizations. Problems inherent in financial reporting ranges from non-disclosure of vital information, subjective
judgments of financial information and most times non-compliance to relevant statues. There were recommendations given such as strict compliance to the
relevant statute. The government needs to strengthen its regulatory agencies in order to ensure that the financial statements show a “true and fair view and comply with the relevant statues at all times. The research shall therefore seek to determine the impact of accounting records on the performance of Business organization.

1.2 STATEMENT OF THE PROBLEM
The basis of this research lies with the deficiencies in the preparation and presentation of accounting records ranging from non disclosure of vital and
suicient
financial information to non compliance to standard accounting regulatory framework. The consequence is that it is diicult
to determine the true
and fair view of the financial position of the organization and the corporate performance of the organization. It is in this perspective that the research intends
to investigate the impact of accounting records on the performance of business organization. with a case study of Nigerian bottling company plc.

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THE IMPACT OF ACCOUNTING RECORDS ON PERFORMANCE OF BUSINESS ORGANISATION