Download Tag: ACCOUNTING INFORMATION

ABSTRACT Managers make decision in order to choose from alternative course of action at a dynamic rate. This is done in order to achieve the set objectives of the firms in which they manage. To make these decisions, accounting information are used as a necessary guide. Manufacturing firms make use of accounting information which have been complied from source documents, records and statement in accordance with systems. These information gathered ...

ABSTRACT The research examines the impact of IFRS adoption on the value relevance of accounting information in Nigerian firms. The used data was obtained from the annual report of the firms for the period 2011 and 2012 (2011 for GAAP and 2012 for 2011 financial statements restated for IFRS), and daily price list on the Cash Craft website. The study is based on the Ohlson model and multiple regression is ...

Abstract This study was on accounting information and decision making in the public sector of Nigeria. Three objectives were raised which included:  To determine the nature of accounting information in public sector, to appraise the effect of accounting information on decision making in public sector and to determine the use and application of accounting information in decision making in public sector. A total of 77 responses were received and validated ...

Abstract This study was on evaluation of computer technology in the enhancement of accounting information in Nigeria. Three objectives were raised which included; The study will try to evaluate the effects of computer technology in accounting information, to determine how computer technology lead to the enhancement of accounting information in the public sector and to evaluate the importance of computerized accounting over manual accounting information. A total of 77 responses ...

CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDY According to Reece, (1975), the accounting profession essentially involves the supply of information to decision makers.  Hence, it is not surprise that accountants have always been involved in many information related problems.  The need for this involvement is underscored by the avowed aim of accounting which according to the American association committee to prepare A statement of basic accounting theory (SOBAT, 1961). SOBAT, ...

CHAPTER ONE INTRODUCTION 1.0     BACKGROUND OF THE STUDY Institution is a community of people. It is also individuals efforts working together in pursuit of common purposes called “Organizational goal”. Organization is any group of two or more persons working together to achieve a goal or goals. (Ricky Gtiffin, 1984. PP4-55). The goals may be that of profit motive for business organization; Spreading of knowledge for Colleges and Universities; National defence by ...

CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY It is believed that the study of accounting should start with it relationship to nature and objective of business decision. Our concern centre on how it gives information that aid the decision of management and how management react quickly to make the decision effective through prompt handling of data and make needed adjustment to achieved a set goal. It was the conviction that ...

CHAPTER ONE INTRODUCTION shareholders wealth which is called the end point of planning (koontz. 1980:189). In the pursuit of these objectives, certain persons occupy positions of authority, and are charged with the responsibility or functions of planning, organizing, directing and controlling human and material resources and channeling such towards the actualization of the objectives. Business firms are established to achieve specific objectives. This may be to maximize profit or its  ...

ABSTRACT Accounting is an information system that processes and communicates information about an identifiable economic entity. It acts as an aid to management decisions and it applied to an organization for storing information, making report, keeping record, general running of the organizational affairs to a considerable extent in order to give the management the idea process in making an effective decision. The study seeks an objective to evaluate the role ...

INTRODUCTION The effectiveness of accounting information as a tool for management decision cannot be over emphasized. Accounting keeps the financial score for a business, it call attention to the problem and the opportunities that comfort the enterprise. Where action in needed, it suggests possible solution or answers.  Accounting is an intellectual discipline, we need a working definition, accounting is defined as the act of analysing evaluating and interpreting an organization ...

ABSTRACT Managers make decision in order to choose from alternative course of action at a dynamic rate. This is done in order to achieve the set objectives of the firms in which they manage. To make these decisions, accounting information are used as a necessary guide. Manufacturing firms make use of accounting information which have been complied from source documents, records and statement in accordance with systems. These information gathered ...

CHAPTER ONE INTRODUCTION 1.1      BACKGROUND OF STUDY One   of   the   most   effective   uses   of   accounting information is decision making. Decision making has being described as a purposeful choosing from a number of alternative causes of action. The accounting information provides managers with the necessary information they need. In this case, it is the accountants that provide the information with which the management uses for its decision making. Managements can only come up with a good decision if they ...

CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF STUDY One of the most effective uses of accounting information is decision making. Decision making has being described as a purposeful choosing from a number of alternative causes of action. The accounting information provides managers with the necessary information they need. In this case, it is the accountants that provide the information with which the management uses for its decision making. Managements can only ...

CHAPTER ONE INTRODUCTION 1.1 Background to the Study Accounting provides a vital service to broad and diverse users. Investors use financial accounting information for investment decisions, governments agencies need it particularly for tax purposes while regulatory agencies use it to determine whether existing statutory pronouncement are complied with, among others (Kajola and Adedeji, 1999). According to Mayer (2007:2) “Accounting plays a significant role within the concept of generating and communicating ...

ABSTRACT The aim of study is to examine the “Accounting Informal on and its Roles In the management Of a Organisation” The problems associating with accounting information from achieving it’s desirable goals and ways of solving such problems with particular references to the preparation and use of accounting information in which premier breweries Onitsha plant is a case study. The major instrument used in gathering information’s questionnaire. Sixty items were ...

CHAPTER ONE INTRODUCTION 1.1        BACKGROUND OF THE STUDY According to Reece, (1975), the accounting profession essentially involves the supply of information to decision makers.  Hence, it is not surprise that accountants have always been involved in many information related problems.  The need for this involvement is underscored by the avowed aim of accounting which according to the American association committee to prepare A statement of basic accounting theory (SOBAT, 1961). SOBAT, (19610, described ...

ABSTRACT This research work is on “The Impact Of Computer Technology In The Enhancement Of Accounting Information In Nigeria Public Sector”. The study seeks to identify the extent to which the use of computer system can improved or promote accounting information in public sector over manual system. This research work was therefore carried out to identify the effects and importance of computer technology in the enhance of accounting information with ...

ABSTRACT This research work is on the impact of accounting information in analyzing the financial position of a firm with particular reference to CAP Nig. Plc. The main aim of this research work is to determine or access the use of accounting information in analyzing the financial position of a firm and also review of accounting information in a firm with a view to discovering causes failure in their balance ...

CHAPTER ONE INTRODUCTION 1.1  BACKGROUND OF THE STUDY The Board of Internal Revenue, Enugu in Enugu state has its origin back to the era of our colonial masters in Nigeria being establish along side other government agencies. As internal Revenue, a division of the ministry of finance in the then Eastern Nigeria, the aim was to generate revenue to enhance the execution of her mapped out programmes. The Board of ...

CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Every commercial bank targets the attainment of its desired objectives. They therefore aim towards efficiency and proper effectiveness in conducting its affairs. However, the level of this efficiency and effectiveness of any bank or the extent to which it is able to achieve its desired goals depends to a large extent on the quality of the available accounting information and on how ...