ACCOUNTING INFORMATION AS A TOOL FOR MANAGEMENT DECISION MAKING

This research work examined the part of accounting information on management information on business and tincial decision making, and to examine the decision making. The objective of the study was to determine the impact of accounting relationship between the perception of employees and accounting information of the firm. The strich is empirical and secundary data was used. The secondary data include time series data on Return Investment and Return on Asset which serves as independents variables and Profit atter Tax which serve as dependent variable. Regression analysis was used to analysed the data using Statistical Package for Social Sciences (SPSS) version 21. Findings revealed that accounting information have positive significant impact on management decision making, and that there is significant relationship between the perception of employees and accounting information. Based on findings, the study recommended that decision-making should be administered in flexible and variable rigid adherences to accounting information. which are clearly appropriated for current conditions: that effective communication and information flow is important for a good accounting system, and organizations should provide communication channels herween top and lower levels of management regarding long and short term objectives and the practical problems of implementing those objectives; that co-ordination from the top management will ensure proper interpretation and implementation of the accounting information in decision-making. that companies should sponsor research into the information needs of their investors and how best to communicate this information to them.