ABSTRACT
The purpose of this study is to investigate
into the information environment in which the lower level managers operate with
special emphasis on accounting information.
To realize this aim, questions were raised on the problems these
meanders solve, causes of such problems, their information needs; its nature
and type, and the overall suitability and uses of these information. The general perception of these managers
regarding accounting information were also questioned. Fire hypothesis were
stated in the null form, which gave speculative answers to the questions
raised. 150 lower mangers in 25 companies fire each from manufacturing, oil
sales, banks and publishing house received our questionnaires 81 were returned
and uses for the study. The Z-test and T-test of significant difference between
two proportion and mean were used to test hypothesis 1,2,3 and 4 and 5
respectively from the first four hypothesis, 2 calculated were – 4.31, 0.13, –
2.29 and –5.09, while 2 critical were +1.96 at 5% level of significance. In the 5th hypothesis, t-critical was +1.86,
while t-calculated was 0.52. The conclusions are that:
1. The lower level managers receive the type
of information they require, and are satisfied with 4.
2. The lower level mangers use non-financial
information more than financial information.
3. They are not starved of information, and
do not neglect information sent to them.
LIST OF TABLE
2.1
Users and uses of Accountancy information
3.0
Questionnaire distribution and completion response returned
3.1
Distribution of questionnaire among state and industries
3.2
States, industries and number of respondents
3.3
Respondents, experience and education qualification
4.1
Job problem and causes
4.2
Mangers information sources need
and provision
4.3 Job problems and information sources needed
4.4
Information: nature and suitability in solving job problems
4.5.1Information: nature and uses
4.5.2Information uses and suitability
4.6
Job completion and factors responsible
4.7
Accounting information: Mangers perception and industry type
4.8.1Information type discarded
4.8.2Reason for discarding of information and
type
4.9.1Information starvation: Mangers’ view
4.9.2Information starvation: managers view on
how jobs are done
4.10
Performance improvement: Mangers’ view
PROPOSAL
The purpose of this study is to investigate
into the information environment in which the lower level managers operate with
special emphasis on accounting information to realize this aim, questions will
be raised on the problems these mangers solve causes of such problems, their
information needs; its nature and type, and the overall suitability and uses of
these information. The general
perception of these managers regarding accounting information were also
questioned. Fire hypothesis will be stated in the null form, which agree
speculative answers to the questions raised, using Anamco Ltd. Emene, Enugu.
Similarly the research work will be grouped into five chapters. In which chapter one contain the
introduction. This will give us a
skeletal framework of the study. Also
sub topics such as statement of the problem and so on. Chapter two contains the
literature review and will give the details of the topic and also the meaning
of the topic. Chapter three covers the research methodology and techniques
which will show the methods through which the survey will be carried out the
sources of data too. Chapter four contains the presentation and the analysis of
data which further gives the information suitable and nature. While chapter
five finally contains the findings, conclusion and recommendations.
TABLE OF CONTENT
TITLE PAGE
APPROVAL PAGE
II
DEDICATION PAGE III
ACKNOWLEDGEMENT
IV
ABSTRACT
V
TABLE OF CONTENT
vi
CHAPTER ONE
1.1
Introduction
1.2
Purpose of the study
1.3
Significance of the study
1.4
Statement of problem
1.5
Hypothesis formulation
1.6 Scope and limitations
1.7
Definition of terms
CHAPTER TWO
Review of Related Literature
2.1
Definition
2.2
General concept of information
2.3
Importance of information
2.4
Accounting information: General view
2.5
Sources of information
2.6
Criteria for accounting information
2.7
Users and uses of accounting information
2.8
Accounting information and the lower level mangers, functions, needs,
form, content and uses
2.9
Improving the quality of accounting information
2.10
Summary
CHAPTER THREE
RESEARCH DESIGN AND METHODOLOGY
3.1
Study area
3.2
Source of data
3.3
Sampling procedures
3.4
Research design
3.5
Summary
CHAPTER FOUR
PRESENTATION AND ANALYSIS OF DATA
4.1
Presentation
4.2
Corporate information environment
4.3
Test of hypothesis
4.4
Information suitability and nature
4.5
Uses of information
4.6
Job completion
4.7
Accounting information
4.8
Neglects of information by mangers
4.9
Starvation of information and job execution
4.10
Improving performance
CHAPTER FIVE
SUMMARY OF FINDINGS, CONCLUSION AND
RECOMMENDATION
5.1
Findings
5.2
Conclusion
5.3
Recommendation and suggestion
BIBLIOGRAPHY
APPENDIX: QUESTIONNAIRE DESIGN
CHAPTER ONE
1.1
INTRODUCTION
Business firms are established to achieve
specific objectives.
This may be to maximize profit or its
shareholder weather. These are called
“the and in view” Coventry, (1980;83) or the end of planning” Koontz
(1980:189). In the pursuit of this
objective, certain persons occupy positions of authority and are charged with
the responsibility of integrating, through the functions of planning
organization, directing are controlling, human and material resources and
channeling such towards the actualization of the objective. There persons are the mangers.
In a typical organizational structure there
are three categories of managers. These are
the top medium and lower level mangers. The first group makes strategic
decision by monitoring the external and internal environment of the firms
forecasting operations, at the same time make long vange plan.
The medium level mangers make tactical decisions
and intermediate plans on how to achieve plans made by the top managers. While the lower level mangers are controllers
of operations and implementations, they interact directly with the workers and
understand their problems better. These
managers also understand better the job problems. They are also retired to as “frontline
foremen and supervisions” Okono, (1993:62) Loto performs the day to day routine
functions and makes adhoe plans to achieve objectives of minimal cost.
Business secessions are made in a complex and
uncertain environment. This calls for a careful planning and implementation of
plans for such plans to be made, the planner must be well informed on the
object of planning. In the work of Ase chemic
(1994:12), the off-the-scene, non-certainty, and social disintegration problems
faced b mangers call for the use of
information. Woel fel (1980:12)
argued in favour of information when he called it “the raw material for
decision making. To butteries his point, he further argued that “there is a
direct relationship between the value of information received and the
appropriateness of the decisions made”.
In a business concern information can be
obtained from one accounting, marketing, external, research or other
information sources. The use determines
the courses and varies information content.
Information can be presented in financial or non-financial form. It could be used, disregarded or seen to be
irrelevant and complex by mangers. There
are also cases when mangers are starred of information.
The lower level manger perform the important
role of bringing management plans into action.
Therefore any derivation at this point nullifies the entire plans and
frustrate objectives. They therefore need more information for effective
implementation of plans. For instance, a
supervisor (lower level manger known through feedback information that so much
quantity raw material has been used up in the…