Effect Of Management Accounting Information On The Performance Of Small Scale Business Industries In Nigeria (A Study Of Selected Small Scale Business Industries In Abia State)

ABSTRACT

This research work has been an effect of management accounting information on the performance of small scale businesses in Nigeria. The failure of any business whether small or large business depends largely on the ability of the manager or management of such business to make effective and efficient business decision which is basically necessitate by the level of information available to them. Thus, this research examines several factors of management accounting information that can influence performance of small scale business. Specially this study examine the relationship between the level of management accounting information system and performance of small scale businesses, to obtain the relationship between the management account books maintained and performance of small scale businesses. Finally, to know the timeliness of management accounting information and performance of small scale business. The study adopted surrey research design in this project, data used in this study are collected from primary source using questionnaires. The study employed descriptive and multiple regression analytical technique to describe and test hypothesis of discuss. The analysis has conducted using statistical package for social science version 20and Econometrics view. The study revealed that there exists a significant and positive relationship between the level of management accounting information and performance of small scale businesses in Nigeria. Based on these finding the study among other things recommend that small scale business should improve the extent of management accounting information provided for decision making as this will enhance the performance of their businesses. Inclusively, the study indicate that management accounting information has a significant effect on the performance of small scale business in Nigeria, using Abia State as a case study.