TABLE OF CONTENT
Title page i
Table of content vi
1.1 Background of the Study 1
1.2 Statement of the Study 3
1.3 Objective of the Study 5
1.4 Significance of the Study 7
1.5 Scope and Limitation 8
1.6 Definition of Term (Option) 8
2.1 Management Information System 12
2.2 Accounting Information System 16
2.3 Decisional Levels 21
2.4 Managerial Decision-Making Organization 23
3.1 Research Design 26
3.2 Population of the Study 26
3.3 Sampling for the Study 27
3.4 Source and Method of Data Collection 28
3.5 Methods of Data Analysis 29
3.6 profile of the Case Study 30
PRESENTATION AND ANALYSIS OF DATA
4.1 Data Presentation 33
4.2 Analysis of Data 33
4.3 Testing of hypothesis 43
SUMMARY, CONCLUSION AND RECOMMENDATIONS
5.1 Summary 45
5.2 Conclusion 46
5.3 Recommendation 47
1.1 BACKGROUND OF THE STUDY
Management is the aspect of a business which relates to making policies, developing programmers, setting standards, applying to financial, physical, human resources, maintaining plant and equipment, supervisory, labour and clerical forces at a maximum efficiency.
In a nutshell, management involves setting goals and directing people and other resources in the accomplishment of the enterprise goals.
In discharging its inherent duties and responsibilities, management the task of choosing every part of an organization. For example, from a list of proposed capital expenditure the management must select those that provide the most promising profit opportunities.
Decision making is very basic that no management function can be performed without it.
It is a continuous process that cut across all organizational activities. In word, decision is needed in planning, organizing, actuating, staffing directing and control.
It must, however, be noted that any decision requires an information input. The decision will then be made in light of information available. Thus, the quality, relevance, sufficiency and accuracy of such information are important. Sound decision can only be made upon sound and accurate information, accounting or non-accounting quantitative or non-quantitative.
Nevertheless, every organization accounting information system such system consists of people, machine, procedures, controls, document files and reports. Their basic purpose is to provide operating and management personnel with information which can be used to effectively and efficiently execute the mission of an organization.
Accounting information has always been relevant for a variety of purpose. It provides financial information to management which utilize in planning and controlling business activities. Management however, requires that accounting information to be as effective as possible in order to evaluate and control business operations. Many accountants have been so preoccupied with conventional financial accounting presentation that they have not concentrated on developing accounting managerial tools.
Accounting information influence many decision but little is known about the way in which this influence is exerted in particular classes of decision. Thus additional information management want as a basic for making decision, rather than on the form of conventional accounting presentation.
Since it has always been the objective of the internal accounting to generate useful information for management, this research attempt to have a look at the influence and important of accounting information provide by internal accountants on rational management decision.