期刊名称：Journal of Emerging Trends in Economics and Management Sciences
电子版ISSN：2141-7024
出版年度：2019
卷号：10
期号：3
页码：125-134
出版社：Scholarlink Resource Centre
摘要：This study analyses managerial decision making in selected manufacturing companies (Nestle Nigeria Plc, PZ Cussons Nigeria Plc and Unilever Nigeria Plc.) in Nigeria from accounting information perspective. One hundred and fifty employees from the three selected manufacturing companies where targeted in this study through simple random sampling. Primary data were collected from well-structured questionnaires and analyzed using the ordinary least square linear regression analysis while secondary data were obtained from the audited financial statements of the selected companies which was employed for a period of 10 years i.e. 2007- 2016 and was analyzed using Pearson product-moment correlation by “SAS (Statistical Analysis System) software” and E Views 7 (Econometric Views). The purpose of the study was to address inappropriate attention to accounting information which has resulted into improper planning and control, not arriving at the best solution for operating problems and the objectives of the organization would not fully be achieved and which would result to a poor organizational performance. Through this research, managers would know the necessary information needed for decision making and a better organizational performance and also, the quality of information required. The study concludes that accounting information has (85.10%,75.30%) effect respectively on operational decision making and managerial planning in Nigeria. The values of the t-calculated (28.47,20.81) respectively are greater than the t-tabulated (1.97266270) respectively. The results of the regression at 95% level of significance(α=0.05) shows that accounting information has a positive effect on operational decision making and there is a relationship between accounting information and managerial planning in Nigeria. The use of proper accounting information also affects organizational performance since F-calculated (202.1881) is greater than the F-tabulated (4.27934426). The study recommends that the staff in accounting and finance department should be trained on the significant differences in credibility among financial statements with different levels of attestation and management should engage computer literates and highly experienced with latest information technology.
