ABSTRACT
The main thrust of this study is to examine the application of management accounting and its application to organisational, planning, control and decision making. Specific objectives are: to ascertain whether management accounting information are provided at the right time for improved financial performance, to identify whether the management accounting information system is computerized, to eliminate the constraint affecting the application of management accounting information on organization.Data for this study was collected from the respondents through the use of questionnaires. Other information was collected from text books, journals and other secondary sources of data. The sample for this study will be CFAD Nigeria, PLC. The random sample techniques are used to select the respondents of the study area. Thus, one hundred and twenty (120) samples were considered for this study. In testing the hypotheses formulated earlier for this study, the chi – square (X2) was employed.
Findings from the study reviewed that majority of the respondents are of the opinion that management accounting is important for the organizational planning and that management accounting information improves organizational performance.
This research will reveal the most important factors that lead to increasing accountant’s involvement in the managerial process of Nigerian companies.
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