THE RELEVANCE OF ACCOUNTING INFORMATION TO THE GROWTH OF A FIRM IN NIGERIA.
A CASE STUDY OF KOGI STATE POLYTECHNIC, LOKOJA.
NUMBERS PAGES: 95 RESEARCH TYPE:- PROJECT AMOUNT :- ₦2500
1.1 BACKGROUND OF THE STUDY The recent years, the most organizations continue to increase spending on information system and their budgets continue to rise. Moreover, economic conditions and competition create pressures about cost so information. Generally, information system is developed using information technology to aid an individual in performing their job effectively. Therefore, the most organizations focus on developing information system in order to decision support system, communication, knowledge management, as well as many others. The key part of information system needed for decision making in organization is accounting information system. Accounting information system (AIS) is one of information systems that produce many amounts of data for use by decision makers both within and outside organization. Since accounting information is able to measure and present economic events to users financial statement for judgments and effective decision makings. Americans Accounting Association (AAA) address accounting information system (AIS) is one part of management information system (MIS) that gather, classify, and comply data for internal and external decision making. Hence, accounting information system has importance and widely use in accounting profession (Marriot, 2000; and Ismail, 2007). Accounting manager need to exploit accounting information for job success of their organizations (Ismail, 2009; Dastgir et al, 2003) therefore, job success must be obtaining reliable, relevant, timely and effective accounting information for effectiveness decision making (Kharuddin et al; 2010). In other words, effectiveness of accounting information system is reliability, relevance, and timeliness. Information Technology (IT) is important for accounting information system for proving quality information. It is difficult to obtain competitive advantage without application of accounting information system. However, the antecedents of effectiveness of accounting information have been made to examine in the research. The first antecedents is learning organization and the last is organizational support. Learning organization is organization continually expanding capacity to create future (Davis and Daley, 2008; Korth, 2007). Therefore, the learning organizations ability is focus on understanding and satisfying the needs of financial statement users through effectiveness accounting information in decision making. Accounting perceiving support from the organization value their organization at a greater scale and tend to actively collaborate to achieve the organizational goals through effectiveness and efficient accounting information for decision making. The top management will create the atmosphere to offer the capital, manpower, infrastructure, knowledge training, trust, and hope to achieve the effectiveness of accounting information system. This research attempts to review the relationship among effectiveness of accounting information on effectiveness in decision making in an organization. Thus, the objective of this research is to investigate the effects of effectiveness of accounting information on decision making. Also, this examine the organization support on effectiveness of accounting information on decision making. TABLE OF CONTENT Title page————————————————————————— i Approval page———————————————————————- ii Dedication ————————————————————————— iii Acknowledgement —————————————————————– iv Abstract —————————————————————————— v Table of content——————————————————————— vi CHAPTER ONE 1.0 Introduction—————————————————————– 1 1.1 Background of the study————————————————– 1 1.2 Statement of problem—————————————————– 4 1.3 Objective of the study—————————————————– 5 1.4 Research questions——————————————————– 6 1.5 Hypothesis of the study—————————————————- 7 1.6 Significance of the study————————————————— 8 1.7 Scope and limitation of the study—————————————- 8 1.8 Definition of terms———————————————————- 9 CHAPTER TWO: LITERATURE REVIEW 2.1 Conceptual Framework 2.2 Empirical Review 2.3 Theoretical Framework 2.4 Users of Accounting Information 2.5 Accounting As a Source of Finance Information 2.6 Objectives and Function of Accounting Information Reference CHAPTER THREE: RESEARCH DESIGN AND METHODOLOGY 3.1 Research design—————————————————— 55 3.2 Sources of data ———————————————- 56 3.3 Research instrument——————————– 57 3.4 Reliability and Validity of research instrument—————– 58 3.5 Population ——————————————— 58 3.6 Sample size/ techniques—————————————— 60 3.7 Administration of research instrument———————————– 63 3.8 Method of data analysis——————————————————- 64 3.9 Decision criterion for validity of hypothesis—————————— 65 CHAPTER FOUR: DATA PRESENTATION AND ANALYSIS………… 68 4.1 Data presentation———————————————————– 71 4.2 Testing of hypothesis——————————————————- 87 CHAPTER FIVE: SUMMARY, CONCLUSION AND RECOMMENDATIONS 5.1 Summary of findings——————————————————— 96 5.2 Conclusion———————————————————————- 98 5.3 Recommendation————————————————————- 98 Bibliography————————————————————————- 100 Appendix —————————————————————————– 102