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The impact of accounting information on decision making process – case study of Techno mobile firm, Bida, Niger State, Nigeria

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Abstract

Accounting generally involves the process of identifying, measuring, and communicating economic information to permit informed judgments and decisions of users of the information. In other words, accounting is concerned with providing information, which will help decision-makers to make decisions. To enhance creditability and utility of the information, the decision-making process, established concepts, principles, standard and legal requirements are strictly followed in order to translate physical facts into money values and ensures that all types of report are integrated and prepared on a consistent basis. The information provided by a financial statement, cash flow, variance analysis, managerial costing in planning, organizing decision-making and control are invaluable to achieve objectives of the various interest groups. In spite of all the arrays of accounting tools at our disposal, organizations still wobble, trouble down the drain. It is against the background that the researchers delved into the study of the impact of accounting information on the decision-making process of organizations. To this end, the relevance, time liners, accuracy, conciseness, and clarity of the information and modes of presentations of the users were examined. It is the objective of the researcher to highlight more vividly the invaluable importance of all these accounting tools and techniques in the decision-making process organization to better equip users of the job ahead. These researchers believe would help significantly in reviewing our economy

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