ABSTRACT

 

The aim of this research was to assess the relevance of Accounting Information system in Decision making using Ministry of Finance, Akwa Ibom State as a case study.  The study adopted descriptive and analytical research design and sample size of twenty (20) was determine using simple random sampling method.  Primary data obtain through questionnaire were use and analysed using simple percentage and chi-square statistic. Findings revealed that good accounting system helps in decision making.  It was concluded among others that; to avoid cases of wrong decision, accounting information system must be maintained and for any corporation to maximize efficiency and surplus, a proper accounting information system must be installed.  It was recommended that Ministry of Finance management and specifically, the inspection unit should conduct prompt visit to account offices to monitor activities and ensured continues compliance with internal and accounting control guidelines.

 

 

 

 

 

 

 

 

 

 

 

TABLE OF CONTENTS

Pages

Title Page -           -           -           -           -           -           -           i

Declaration          -           -           -           -           -           -           ii

Certification        -           -           -           -           -           -           iii

Dedication           -           -           -           -           -           -           iv

Acknowledgement          -           -           -           -           -           v

Abstract   -           -           -           -           -           -           -           vii

Table of Contents            -           -           -           -           -           viii

List of Tables       -           -           -           -           -           -           xi

CHAPTER ONE: INTRODUCTION

1.1              Background of the Study       -           -           -           -           -           -           1

1.2              Statement of the Problem       -           -           -           -           -           -           2

1.3              Objectives of the Study-         -           -           -           -           -           -           3

1.4      Research Question-     -           -           -           -           -           -           -           4

1.5      Research Hypotheses- -           -           -           -           -           -           -           4

1.6      Significance of the Study -     -           -           -           -           -           -           5

1.7       Scope and Limitation of the Study-   -           -           -           -           -           5

1.8       Organisation of the Study      -           -           -           -           -           -           6

CHAPTER TWO: REVIEW OF RELATED LITERATURE

2.1       Concept of Accounting          -           -           -           -           -           -           8

2.1.1    The Concept of Accounting Information System:                                  

            Meaning of Accounting-         -           -           -           -           -           -           8

2.1.2      Meaning of Accounting Information System           -           -           -           9

2.1.3    Quantitative Characteristics of Accounting System -            -           -           -           11

2.1.4    Sources of Accounting Information - -           -           -           -           -           12

2.2       Theoretical Framework           -           -           -           -           -           -           13

2.2.1    The Need for Accounting Information           -           -           -           -           13

2.2.2    Users of Accounting Information       -           -           -           -           -           14

2.2.3    Decision Making Defined       -           -           -           -           -           -           15

2.2.4    Steps Decision Making Process          -          -           -           -           -           16

2.2.5    Accounting Information System for Decision Making-         -           -           17

2.2.6  Management Information System        -           -           -           -           -           18

2.2.7  Need for Management Information System     -           -           -           -           18

2.3       Empirical Review        -           -           -           -           -           -           -           19

2.3.1    Internal Control as a Basis for Reliable Accounting Information -    -           23

CHAPTER THREE: METHODOLOGY

3.1       Research Design         -           -           -           -           -           -           -           27

3.2       Sources of Data          -           -           -           -           -           -           -           27

3.3       Questionnaire Surveys            -           -           -           -           -           -           28

3.4       Sample Size     -           -           -           -           -           -           -           -           28

3.5       Data Collection           -           -           -           -           -           -           -           29

3.6       Nature of Data Analysis         -           -           -           -           -           -           30

3.7       Decision Rule  -           -           -           -           -           -           -           -           30

CHAPTER FOUR: DATA PRESENTATION, ANALYSIS AND FINDINGS

4.1       Data Presentation        -           -           -           -           -           -           -           32

4.2       Data Analysis and Interpretation        -           -           -           -           -           33

4.3       Test of Hypotheses 1  -           -           -           -           -           -           -           38

4.4       Testing of Hypothesis II         -           -           -           -           -           -           40

4.5       Testing of Research Hypothesis III    -           -           -           -           -           42

4.6       Findings          -           -           -           -           -           -           -           -           45

CHAPTER FIVE: SUMMARY, CONCLUSION AND RECOMMENDATIONS

5.1       Summary         -           -           -           -           -           -           -           -           46

5.2       Conclusion      -           -           -           -           -           -           -           -           47

5.3       Recommendation        -           -           -           -           -           -           -           47

            REFERENCES          -           -           -           -           -           -           -           50

            APPENDIX    -           -           -           -           -           -           -           -           53

LIST OF TABLES

Table 4.1:  Distribution and collection of Questionnaires      -           -           -           33

Table 4.2:  Accounting Information and control measures     -           -           -           34

Table  4.3:  Accounting Information and Preparation of Financial

                   Statement and Report.     -           -           -           -           -           -           34

Table 4.4:  Accounting System and the Information System -           -           -           35

Table 4.5:  Accounting Information System and Management Decisions-                36

Table 4.6:  Accounting information System and prevention of wrong

             Decisions-      -           -           -           -           -           -           -           -           37

Table 4.7:  Accounting System and Internal Control Measures         -           -           37

Table 4.8:  Computation of x2 for Research Hypotheses I     -           -           -           39

Table 4.9: Computation of x2 for Research Hypothesis II     -           -           -           41

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