EFFECT OF MANAGEMENT ACCOUNTING INFORMATION ON DECISION MAKING PROCESS IN TELECOMMUNICATION COMPANIES IN NIGERIA
Abstract
This study investigates the effect of management accounting information (MAI) on the decision-making process in telecommunications companies in Nigeria, with emphasis on major telecommunication networks in Minna, Niger State MTN, Glo, and Airtel. Anchored on the Decision-Usefulness Theory, the study examines how MAI influences operational, tactical, and strategic decision-making levels within these organizations. A survey research design was employed, using structured questionnaires administered to all 55 staff members across finance, accounting, operations, and management departments. Data were collected primarily through a five-point Likert scale and analyzed using descriptive statistics and the chi-square test to determine relationships between MAI and decision-making efficiency. Findings reveal that MAI significantly enhances operational decisions through improved efficiency and cost control, strengthens tactical decisions by promoting effective budgeting and performance evaluation, and supports strategic decisions through better planning and investment analysis. The study recommends that telecommunication firms enhance their management accounting systems, train relevant staff, and adopt modern technological tools to improve decision-making effectiveness.
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