ACCOUNTING INFORMATION IN DECISION MAKING IN SMALL-SCALE BUSINESS IN NIGERIA



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ACCOUNTING INFORMATION IN DECISION MAKING IN SMALL-SCALE BUSINESS IN NIGERIA



ABSTRACT: This research work entitled “Accounting information in decision making in small scale and medium enterprises in Nigeria” is at exploring the role of accounting information in small-scale firms. The primary aim of any business enterprise is to make profit. The success and survival of any business is a function of its profitability. However, the level of success is to a considerable extent, a function of the number and quality of the accounting records kept and systems in operation. In trying to define a small-scale business or enterprise and its characteristics, the researcher will try to explore the problems, sources of funds and the role/importance of small-scale firms in Nigeria. An attempt will be made to define accounting information and its role in the decision making process. It was discovered that profitability of a small-scale firm is a function of the number of accounting records kept and the qualification of the entrepreneur. The researcher therefore recommends that the entrepreneur should endevour to understand the basis in bookkeeping o as to able to prepare complete and accurate records of transactions. They should equally engage the services of experienced and qualified accounting personnel.   Following the above, the researcher concluded that for improved decision making through improved accounting information, entrepreneurs of small-scale firms should endevour to understand and apply basic book keeping or engage the services of experienced and qualified accounting personnel to carry out that function.

 

TABLE OF CONTENT

 

CHAPTER ONE

 

Background of the study                                                      1

1.1    Statement of the problem                                                     2

 

Objective of the study                                                           4

 Hypothesis formulation                                                       5

Significance of the study                                                      7

Scope of the study                                                               8

Limitations of the study                                                                  9

Definition of terms                                                                 10

CHAPTER TWO

 

LITERATURE REVIEW                                                                 14

 

2.0    General overview of a business entity                               14

 

Alternative form of business                                                          18

What is a small scale business                                           20

General characteristics of small business                         21

Sources of funds                                                                            23

The role and importance of small-scale business in the economy                                                                                  24

Problems of small-scale business                                                27

Accounting information                                                                  28

The accounting process                                                      30

The accounting information and the decision process     32

The function of accounting information in decision making       33

The relevance of accounting information in a business   organization                                                                 34

Uses of accounting information                                          35

CHAPTER THREE

 

SUMMARY, RECOMMENDATIONS AND CONCLUSIONS

 

3.0    Introduction                                                                            37

 

Findings                                                                                 37

Recommendations                                                               39

Conclusions                                                                           41

Bibliography

Citation - Reference

All Project Materials Inc. (2020). ACCOUNTING INFORMATION IN DECISION MAKING IN SMALL-SCALE BUSINESS IN NIGERIA. Available at: https://researchcub.info/department/paper-7912.html. [Accessed: ].

ACCOUNTING INFORMATION IN DECISION MAKING IN SMALL-SCALE BUSINESS IN NIGERIA


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This research work entitled “Accounting information in decision making in small scale and medium enterprises in Nigeria” is at exploring the role of accounting information in small-scale firms. The primary aim of any business enterprise is to make profit. The success and survival of any business is a function of its profitability. However, the level of success is to a considerable extent, a function of the number and quality of the accounting records kept and systems in operation. In trying to define a small-scale business or enterprise and its characteristics, the researcher will try to explore the problems, sources of funds and the role/importance of small-scale firms in Nigeria. An attempt will be made to define accounting information and its role in the decision making process. It was discovered that profitability of a small-scale firm is a function of the number of accounting records kept and the qualification of the entrepreneur. The researcher therefore recommends that the entrepreneur should endevour to understand the basis in bookkeeping o as to able to prepare complete and accurate records of transactions. They should equally engage the services of experienced and qualified accounting personnel. Following the above, the researcher concluded that for improved decision making through improved accounting information, entrepreneurs of small-scale firms should endevour to understand and apply basic book keeping or engage the services of experienced and qualified accoun.. Click here for more

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