ABSTRACT

Decision making has been seen as one ofthe basicfunctions ofmanagement. And a proper and adequate utilization ofreliable accounting information in management decision making has been seen as the lifeblood ofhighly profitable and efficiently managedfirm. This research work is to examine Accounting Information as an aid to management decision making in selected small and medium scale firms in Umuahia. The study tends to examine the relationship that exists between accounting information and decision making, how has Accounting information influence the decision making and effect of manager’s neglect of accounting information on the attainment of the organizational goals. The study employed Decision Making Theory, Contingent theory and Basic Accounting Theories and Accounting Information System Theories. The study used Survey Research Design (questionnaires and oral interviews), involving collections,analysis, the study was carried out in Cruchies Fried Chicken Limited. . Pearson Product Correlation Coefficient will also be used to analyze the data and Spss version 20 research tool was employed. The findings shows a significant relationship between accounting information and decision making in small and medium scale firms, it also shows that accounting information has a significant influence on decision making in small and medium scale enterprises. Finally the study recommends that the accountants should also have adequate knowledge ofthe firm in order to produce relevant information for the managers and employ computerized accounting system. This will reduce the volume ofdocuments kept and risk oflosing them;and also enhancesfuture reference.