ABSTRACT

This research work was carried out with a view to evaluate how accounting information system is used in the maintenance of an efficient accounting system in Dangote manufacturing organization. The specific objectives were to determine the effect of improper recording of accounting information on the overhead expenses, to ascertain the importance of sound accounting system and its effect on the profitability of the manufacturing organization, to identify, the likely problems faced by manufacturing firms in establishing an effective accounting information system and their effects on the inventory management and to assess the impact of accounting information on the sales of revenue of the manufacturing organization. The data for the study was obtained from financial statement of Dangote Nigeria plc from 2005 to 2015 and the study was analyzed with multiple regression analysis. The result shows that accounting information has significant effect on the overhead expenditure; sound accounting system has significant effect on the profitability of manufacturing organization, effective accounting information system has significant effect on the inventory management of manufacturing organization and accounting information has significant effect on the sale revenue of the manufacturing. It was recommended that Dangote manufacturing organization must develop accounting information Si stems continuously, in order to keep up with the overhead expenditure of the organization, so that the management would be able to control the overall cost  of production in the company.