Description
Abstract
This research is on The importance of new accounting tool in understanding the impact of Covid-19 interventions – case study of Kogi state. Management accounting might be considered as a division of accounting giving monetary and budgetary data to managers and other inner users. The statement of the problem shows that endogenous effects occur as a result of the rapid spread of the virus in many African countries. The objectives are to assess the role of accounting tools intervention on understanding Covid-19 in Kogi State, to ascertain the importance of new accounting tool intervention of Covid-19 in Kogi State. The methodology of the study was survey research method with primary and secondary sources used in the research. The sample of study 400 and only 300 copies of questionnaire retrieved from Kogi State, The findings show the role of accounting tools intervention on understanding Covid-19 in Kogi State. The recommendations show that management of quoted companies must introduce new accounting theories to improve their financial reporting quality and performance so that the level of their profit can significantly increase since this study has confirmed that both variables have no significant influence on each other.
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