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The Effects Of Financial Accounting Reporting On Managerial Decision Making
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1.5 STATEMENT OF HYPOTHESIS
Because of the above research questions, the following hypotheses were formulated.
HYPOTHESES 1
HO:
The various ways of presenting financial accounting reporting does not
have effect on managerial decision making of the company.
HI: The various ways of presenting financial accounting reporting have effect on managerial making of the company.
HYPOTHESIS 2
HO: There are no proper allocation of management resources which often leads to profit maximization objective.
HI: There are proper allocation of management resources which often leads to profit to profit maximization objective.
HYPOTHESIS 3
HO: Management does not recruit trained and professional personnel which leads to quality decision making.
HI: Management recruit trained and professional personnel which leads to quality decision making.
1.6 SIGNIFICANCE OF THE STUDY
The
significance of this study is that, it shows the effect of financial
reports in the operation of the organization. This research is
beneficial to internal and external users of financial report. The
financial of this research will help managers determine the method of
financial needs that will help in realization of their corporate
objectives. The study will help the management to know the experts
(accountants) that will be able to prepare an annual report that will
enable the management to make well-informed decision that will enhance
profit maximization. It will enable the external users to know whether
the organization is making profit in coder to invest more. Thi0s study
will also serve us resource material for other researchers for further
research in related areas.
1.7 SCOPE AND LIMITATION OF THE STUDY
The
research work covered the whole of Enugu State manufacturing companies,
but due to certain constraints the research is restricted to Nigeria
Bottling Company PLC. Thus, the research investigate the effect of using
financial reports in making management decisions.
The limitation of
this study is the time factor. Since the researcher carried out the
research of the same time with her studies, there was limited time for
to cover all the necessary areas of the research study. And also lack of
audience from the despondence.
1.8 DEFINITION OF TERMS
ANNUAL
REPORT: this is a comprehensive report on a company‟s activities
throughout the preceding year. Annual reports are intended to give
shareholders and interested people information about the company‟s
activities and financial performance.
MANAGERIAL DECISION: This is
the decision concerning the operating of the firm, such as the choice of
the firm size, firm growth rate, and employment.
INFORMATION: This can be seen as data which have been processed into a form meaningful to the recipient (receiver)
ORGANIZATION:
Is an organized body of people working together for the pursuit of a
particular purpose (s) called organization goals.
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