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The role of accounting information in enhancing managerial decision-making and project delivery in Nigerian Manufacturing Firms

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  • August 12, 2026
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Ojeh Augustine, Ph.D., FCA1, Nkwo, Festus Ndubuisi2, Ani, Samuel Uchezuike Ph.D.3  &

Okonkwo, Bonaventure .S. Ph.D4

Abstract         

This study investigated the role of accounting information in enhancing managerial decision-making and project delivery in Nigerian manufacturing firms. The research focused on examining the frequency and importance of accounting information in managerial decisions, assessing the impact of management accounting practices and information systems on project execution, and identifying challenges limiting the effective use of accounting data. A survey research design was adopted, targeting 250 accounting managers in Lagos State, Nigeria, with a sample of 154 respondents selected using Taro Yamane’s formula and simple random sampling. Data were collected through structured questionnaires and analyzed using descriptive statistics and frequency tables. Findings revealed that 40.3% of respondents always used accounting information for managerial decisions, and 44.2% considered it very important in improving decision quality. Management accounting practices and information systems significantly influenced project delivery, with 78% reporting a significant or very significant impact and 71.5% utilizing accounting systems to a great or very great extent. However, challenges such as lack of timely and accurate data (32.5%), inadequate staff training (27.3%), and resistance to adopting accounting information (18.2%) were reported to hinder optimal utilization. The study concluded that accounting information plays a crucial role in decision-making and project performance and recommended strengthening accounting systems, enhancing staff training, and fostering a data-driven culture

Keywords: Accounting Information, Managerial Decision-Making, Management Accounting Practices, Project Performance, Organizational Efficiency.Cite: Ojeh, A., Nkwo, F. N., Ani, S. U.  & Okonkwo, B. S. (2026). The role of accounting information in enhancing managerial decision-making and project delivery in Nigerian Manufacturing Firms. Global Journal of Business Management and Leadership,4 (3), 26-42. https://doi.org/10.5281/zenodo.21905288

GJBML_43, 26-42Download

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