ABSTRACT

 The study focused on the role of management accounting information system in the decision making of an organization using First Bank P.LC, Umuahia Branch as a case study. The objectives of this study include; to examine the role of management accounting information on the decision making process of an organization, to determine the effect of management accounting information on the reliability of financial statement. To achieve the stated objectives, a survey research design was used through the administration of a well designed questionnaire and personal interview. The researcher made use of primary data through a well structured questionnaire to regression analysis was used The findings revealed that management accounting information has a significant effect on the decision making process of an organization and also that management accounting information has no significant effect on the decision making process in an organization and that more encouragement should be given to staff in the performance of their duties. This will enhance efficiency and effectiveness of the accounting information in the manufacturing firms. In addition, special panel or auditor should be introduced to ensure the accuracy of the accounting information should be seen as an important tool for decision making process in a n organization and that are more encouragement should be give to staff n the performance of their duties. This will enhance efficiency and effectiveness of the accounting information in the manufacturing firms. In addition, special panel or auditor should be introduced to ensure accuracy of the accounting information so that the user should not be deceived.