THE USE OF MANAGEMENT ACCOUNTING INFORMATION AND ORGANIZATIONAL PERFORMANCE: THE CASE OF AKWA IBOM STATE

By

BASSEY A. AKPAKPAN
Department of Accounting
University of Uyo

Summary
This paper analyses the relationship between the use of management accounting information by managers of companies in Akwa Ibom State and organizational performance. Several hypotheses concerning the relationship between the use of management accounting information and organizational performance are developed. It is argued that information use for decision-making influences and has a positive impact on organizational performance both directly and indirectly. The proposed relationships are tested using structural equation modeling (SEM). The data are derived from an empirical survey among managers companies (sample size of 29 responses). The results indicate that management accounting information use for decision making have different effects on organizational performance.

DOWNLOAD FULL RESEARCH

Posted in VOLUME 14 N0. (1) APRIL 2012.

Leave a Reply

Your email address will not be published. Required fields are marked *