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The Impact Of Accountancy Information On Decision Making Process
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1.3 OBJECTIVE OF THE STUDY
The objectives of the study are as follows;
1.
To determine whether there has been problem in generating and utilizing
accounting information necessary for management decision making.
2.
To ascertain the extent in which accounting information generated by
accounts departments has contributed in decision making process.
3.
To ascertain the extent accounting information has effectively performed
or fulfils the basic roles of cost minimization, proper allocation of
scare resource and improvement in the production.
RESEARCH QUESTION
1. Are there problem in generating and utilizing accounting information necessary for management decision making process?
2. To what extent does accounting information generated by accounts department contributed in decision in making process?
3.
To what extent does accounting information has improved effectively
performed or fulfil the basic roles of cost minimization, proper
allocation of scare resource and improvement in the production?
RESEARCH HYPOTHESIS
NUMBER ONE
Ho There are problem in generating and utilizing accounting information necessary for management decision making.
H1 There are no problems in generating and utilizing
accounting information necessary for management decision making.
NUMBER TWO
Ho accounting information generated by accounts department has not contributed in decision making process.
H1 Accounting information generated by accounts department has contributed in decision process.
NUMBER THREE
Ho
Accounting information has not improved effectively performed or fulfil
the basic roles of cost minimization, proper allocation of scare
resource and improvement in the production.
H1 Accounting information
has improved effectively performed or fulfil the basic roles of cost
minimization, proper allocation of scare resource and improvement in the
production.
1.6 SCOPE AND LIMITATION OF THE STUDY
The research
cannot treat all aspect and kind of accounting information because the
field is simply too wide. So only those relevant to these studies were
dealt with as per need- ratio analysis, cost-volume- profit analysis,
absorption and marginal costing, the contribution margin standard
costing and variance analysis, linear program.
The availability of
correct and up to data is not easy, even when available; one still
encounters wholly unnecessary bottlenecks due to our socio – cultural
background vice versa disclosure of information and bureaucracy. So this
constituted an impediment to this research work.
Financial and
time constraints were seriously encountered by the researcher.
Computational procedures of various accounting information or tools are
outside the scope of the work. However, those deemed necessary may be
treated.
It is impossible to cover all the companies, firms and other business outfits in Nigeria
As a sample of the two companies in Enugu state were scheduled and inferences made from these.
Though
deliberate effort is being made, to have a work wile study with
sufficient validity and reliability. This work should not be viewed as a
final solution to impact of accounting information on decision making
process. There are limitations on resources for reference purposes
especially responses on collection of data, many respondents give bias
responses probably because of job protection, officer’s name and image
protection, personal reluctance, unnecessary fear of legal implication
and so forth.
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