The objective of the study was to determine whether financial accounting information system was used by management for efficient and effective performance, and the extent the information guided and regulated management decision making in companies. This study proffered solution to the problems encountered by the management in the implementation of the financial accounting information system.

The study relied mostly on secondary data such as the financial rations responses to questionnaire the financial statement statistical test.

The major finding of the study was that employment of non qualified personnel in the account department lead to disregard of accounting information system.

It was also found out from the results of the percentage that accounting information system has a positive impact on management decisions in companies and there is a relationship between performance and effective use of financial accounting information my managers.

It was recommended that companies should employ qualified accountants or alternatively educate their staff on how to use the financial accounting information system for management decision making.

In conclusion it is found that the more merits than demerits in using the financial accounting information system for management decision making in companies

LIST OF TABLE

4.2.1 Acceptance of the use of financial accounting information system.

4.2.2 The influence of financial accounting information on the decision

made towards achieving the objective

4.2.3 The favourable influence

4.2.4 Whether financial accounting information is used only for decision making by management.

4.2.5 The use of financial accounting information system on managerial decision

4.2.6 The effective use of computer in financial accounting information system

4.2.1 Accounting information has a positive impact in managerial decisions in companies.

4.3.2 The relationship between performance and effective use of financial

accounting information system by managers

TABLE CONTENT

Title page

Certification

Dedication

Acknowledgement

Abstract

List of tables

CHAPTER ONE

1.0 Introduction

1.1 Background of the study

1.2 Statement of problem

1.3 Objective of the study

1.4 Research question

1.5 Significance of study

1.6 Scope of study

1.7 Limitation of study

CHAPTER TWO

2.0 Literature review

2.1 The concept of accounting information system

2.2 Various decision areas of accounting information system

2.3 Accounting information and decision in companies

2.4 Hindrance of accounting information system to management decision making

CHAPTER THREE

3.0 Research design and methodology

3.1 Research design

3.2 Population of the study

3.3 Sample size determination

3.4 Instrument for data collection

3.5 Validationof the instrument

3.6 Reliability of the instrument

3.7 Questionnaire distribution and retrieval

3.8 Data analysis

CHAPTER FOUR

4.0 Data presentation and analysis

4.1 Analysis of financial statement

4.1 analysis of responses to questionnaires

CHAPTER FIVE

5.0 Summary of finding conclusion and recommendation

5.1 Summary of finding

5.2 Conclusion

5.3 Recommendation

Bibliography

Appendix.

CHAPTER ONE

INTRODUCTION

1.1 BACKGROUND OF THE STUDY

Within the later part of 1990’s Nigerian economy has been characterized my instability. This might be caused by not making good use of accounting information system for their management decision making. Accounting information is the provision of relevant economic information system to permit informed judgment and decision by user of the information”

Many companies are now closed down rendering many people jobless. This led a lot of instability in the society the surviving companies are on the verge of collapse.

Financial accounting covers those activates related to the preparation of certain report which are know as financial statements. These statements report the financial states of the firm at a particular the financial states of the firm at a particular period or time. The essence of this information system is for management and other users to make decision. The accuracy of the decision made depends on the design of the management information system (M.I .S) which calls for the management concerned to prepare the financial accounting information system for the guidance of the users.

Decision making can be described as the art of choosing among possible managerial actions. The art of decision making is to enable management of