MANAGEMENT ACCOUNTING AND STRATEGIC DECISION MAKING

The research work was aimed at determining the management accounting and strategic decision making. A descriptive survey research design was adopted for this research study and a sample size was selected using Purposive Random Sampling technique as data used were obtained from primary source. Four (4) research questions were asked and four hypotheses were formulated. The population of this study comprise of 250 respondents of which all was correctly filled and returned and the instrument used for this study was questionnaire. The questionnaires administered was on a face to face basis to respondents directly by the researcher. Percentage count was used to answer the research questions while regression was used to test the hypotheses. The findings from the analysis indicated that management accounting information has no significant effect on the planning process in telecommunications companies, management accounting practices, including cost-volume-profit analysis and control processes, do not influence strategic decision outcomes in telecommunications companies and there are no significant challenges faced in utilizing management accounting tools for strategic decision-making in telecommunications companies.