TITLE PAGE                                                                                   i

CERTIFICATION                                                                            ii

DEDICATION                                                                                 iii

ABSTRACT                                                                                     iv

ACKNOWLEDEGEMENT                                                            vi

TABLE OF CONTENT                                                                   viii


1.0     INTRODUCTION                                                                 1

1.1     STATEMENTOF THE PROBLEM                                        3       

1.2     PURPOSE OF THE STUDY                                                  3

1.3     SIGNIFICANCEOF THE STUDY                                         4

1.4     RESEARCH HYPOTHESESS                                                4

1.5     SCOPE AND DELIMITATION                                            6

1.7     DEFINITION OF TERMS                                                      6


2.0     THE HISTORY OF ACCOUNTING                                     8


2.2     ROLES OF ACCOUNTING                                                  12


IMPORTANCE                                                                      14


INFORMATION                                                                    18


3.0     INTRODUCTION                                                                 20

3.1     RESEARCH DESIGN                                                            20

3.2     POPULATION OF THE STUDY                                          21

3.3     SAMPLE AND SAMPLING TEACHNIQUE                       21

3.4     RESEARCH INSTRUMENT                                                 22

3.5     ADMINSTRATION OF INSTRUMENT                              22

3.6     DATA COLLECTION                                                           23

3.7     DATA ANALYSIS                                                                 23

3.8     VALIDITY OF THE INSTRUMENT                                     24

3.9     RELIABILITY OF THE INSTRUMENT                                24


RESULT AND DISCUSSION                                                          26



5.0     SUMMARY                                                                            38

5.1     CONCLUSION                                                                      39

5.2     RECOMMENDATION                                                          40

5.3     LIMITATION OF THE STUDY                                            41

5.4     SUGGESTIONS FOR FURTHER STUDY                              41






In the world today, record keeping is very necessary in any business organization, this leads to accounting.

 Accounting can be defined as the application of professional knowledge in the field of cost analysis and cost accounting to provide necessary information that is useful to the management in the exercise of their decision making, duties and functions.

Accounting is also a process of collecting data analysis and presentation of information for the purpose of assisting the management in effective decision making.

Accounting extends far beyond actual making up of records, it is concerned with the use of records to compute the analysis and interpretation, studying the various alternatives open to the firm and using this accounting experiences in order to aid management decision making as information has value if it is used judiciously for decision making and utilized by individuals.

As a result, the requirement of each individual and the relevance of the information to be provided should be that which is within the understanding and control of decision making process.

Accounting generally serves as a mirror which shows to the outside world the image of an enterprise.

It enables the final consumers of the report to take proper decision.

Account is all about accountability most organizations are externally accountable in some ways for their actions and activities. They will produce reports on their activities that will reflect their objectives and the people to whom they are accountable to.


Due to vital roles played by accounting in management decision making process, the researcher tends to find out those causes that hinders accounting and to highlight the implication of accounting towards decision making.

1.2             PURPOSE OF THE STUDY

The purpose of this research project is to review and to evaluate the performance of the organisation as regards to accounting as an aid to decision making with particular reference to its functions and the role as its relates to the industrial sector of the Nigerian Economy.

To examine to what extent these functions and objectives for which the decision making was established and how far it has been achieved.

Also to examine the areas of problems such as “bottleneck” in accounting to achieve desired goals.

To also examine areas such as operational policies and orientations, disbursement procedures, interest charges on account and other commitments.

1.3             RESEARCH  HYPOTHESIS

The researcher wishes to make the following hypothesis:

HO1:  Are there any relationship between accounting as a tools and the decision of the management.

          Are there any relationships between accounting as profession?

H O2:  Are there any relationship between the accounting department and other departments?

H O3:  Are there any relationships between records keeping and accounting as a profession?


This study will be of great significance in so many ways in the following aspects:

This study will reveal some of the work carried out in the past in specific area of study i.e accounting as an aid to decision making.

This study will also provide an indepth information on how accounting tools can be used in increasing, analyzing, recording and presenting human resources investment and all cost associating to accounting.

This study will also help to highlight some ways in which management information can be valued in monetary terms and be included in annual financial statements.

This study is also important in the area of revealing all the associated costs of accounting and how they can be controlled through techniques.


This research work is directed to examining the relevance of accounting to management decision making in tertiary institutions in Nigeria.

Since there are so many tertiary institutions all over the country it is therefore not possible to carry out a research on all tertiary institutions in the country. As a result, this research has been limited to Lagos state university to represent all the tertiary institution in Lagos state.

1.6             DEFINITION OF TERMS

  1. Accounting: The activities of recording and reporting on the movement of money, stock or other human financial activities.
  2. Financial Statement: They are made up of balance sheet, profit and loss account, cash flow statement, notes and other statements which collectively are intended to give a true and fair view of the financial position and profit and loss.
  3. Assets: Assets are economic resources from which benefits can be obtained by the owner whether immediately or in the future e.g land, buildings, equipment, plant and machinery. It could be fixed, current and fictious in nature.
  4. Historical Cost: It is a convention valuation concepts used in accounting. Resources are valued in accountancy with their acquisition cost by the enterprise.



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How To Write Chapter Three Of Your Research Project (Research Methodology)

  • Methodology In Research Paper

    Chapter three of the research project or the research methodology is another significant part of the research project writing. In developing the chapter three of the research project, you state the purpose of research, research method you wish to adopt, the instruments to be used, where you will collect your data, types of data collection, and how you collected it.

    This chapter explains the different methods to be used in the research project. Here you mention the procedures and strategies you will employ in the study such as research design, study design in research, research area (area of the study), the population of the study, etc. You also tell the reader your research design methods, why you chose a particular method, method of analysis, how you planned to analyze your data.

    Your methodology should be written in a simple language such that other researchers can follow the method and arrive at the same conclusion or findings.

    You can choose a survey design when you want to survey a particular location or behavior by administering instruments such as structured questionnaires, interviews, or experimental; if you intend manipulating some variables.

    The purpose of chapter three (research methodology) is to give an experienced investigator enough information to replicate the study. Some supervisors do not understand this and require students to write what is in effect, a textbook.

    A research design is used to structure the research and to show how all of the major parts of the research project, including the sample, measures, and methods of assignment, work together to address the central research questions in the study. The chapter three should begin with a paragraph reiterating the purpose of research. It is very important that before choosing design methods try and ask yourself the following questions: Will I generate enough information that will help me to solve the research problem by adopting this method?

    Method vs Methodology

    I think the most appropriate in methods versus methodology is to think in terms of their inter-connectedness and relationship between both. You should not beging thinking so much about research methods without thinking of developing a research methodology.

    Metodologia or methodology is the consideration of your research objectives and the most effective method and approach to meet those objectives. That is to say that methodology in research paper is the first step in planning a research project work.

    Design Methodology: Methodological Approach

    Example of methodology in research paper, you are attempting to identify the influence of personality on a road accident, you may wish to look at different personality types, you may also look at accident records from the FRSC, you may also wish to look at the personality of drivers that are accident victims, once you adopt this method, you are already doing a survey, and that becomes your metodologia or methodology.

    Your methodology should aim to provide you with the information to allow you to come to some conclusions about the personalities that are susceptible to a road accident or those personality types that are likely to have a road accident.

    The following subjects may or may not be in the order required by a particular institution of higher education, but all of the subjects constitute a defensible in metodologia or methodology chapter.

    Click here to complete this article - How To Write Chapter Three Of Your Research Project (Research Methodology)


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