ABSTRACT

The study investigated the Impact of Accounting Information on Decision Making

with rcfcrnce to Nigeria bottling company. The objectives of the study are to

determine whether there has been problem in generating and utilizing accounting

information necessary for management decision making, to ascertain the extent in

which accounting information generated by accounts departments has contributed

in decision making process and to examine the relationship between accounting

information and decision making. To achieve the objectives of the study, survey

research design was adopted. A total of 80 questionnaires were administered to the

key and functional heads of the branch of Nigeria bottling company which 64 were

completely filled and returned which represent 80% of the administered

questionnaire. The researcher adopted both primary and secondary data in getting

the required information. Data in Nigeria bottling company was used. In testing the

hypothesis Pearson product moment correlation analysis was used. The findings in

chapter 4 revealed that there is a significant relationship between accounting

information and decision making. The researcher recommended that Efforts should

be made at employing professional staff with transparent honest ways of

performance and also, due punishment should be given to fraudulent staff the

researcher also recommend that Seminar! training should be given to staff of

accounting department to enable them specialize more on the field of accounting.