{"id":3889,"date":"2026-08-12T14:44:07","date_gmt":"2026-08-12T14:44:07","guid":{"rendered":"https:\/\/birpub.org\/gjbml\/?post_type=journal_article&#038;p=3889"},"modified":"2026-08-12T14:44:08","modified_gmt":"2026-08-12T14:44:08","slug":"the-role-of-accounting-information-in-enhancing-managerial-decision-making-and-project-delivery-in-nigerian-manufacturing-firms","status":"publish","type":"journal_article","link":"https:\/\/birpub.org\/gjbml\/journal_article\/the-role-of-accounting-information-in-enhancing-managerial-decision-making-and-project-delivery-in-nigerian-manufacturing-firms\/","title":{"rendered":"The role of accounting information in enhancing managerial decision-making and project delivery in Nigerian Manufacturing Firms"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>Ojeh Augustine, Ph.D., FCA<sup>1<\/sup>, Nkwo, Festus Ndubuisi<sup>2<\/sup>, <\/strong><strong>Ani, Samuel Uchezuike Ph.D.<sup>3<\/sup>&nbsp; &amp;<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Okonkwo, Bonaventure .S. Ph.D<sup>4<\/sup><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Abstract<\/strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><em>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\u2019s 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<\/em><em><\/em><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>Keywords: <\/em><\/strong><em>Accounting Information, Managerial Decision-Making, Management Accounting Practices, Project Performance, Organizational Efficiency.<\/em><em><\/em><strong><em>Cite<\/em><\/strong><em>: <\/em>Ojeh, A., Nkwo, F. N., Ani, S. U.&nbsp; &amp; Okonkwo, B. S. (2026). The role of accounting information in enhancing managerial decision-making and project delivery in Nigerian Manufacturing Firms.<em> Global Journal of Business Management and Leadership,4 (3), 26-42. <\/em><a href=\"https:\/\/doi.org\/10.5281\/zenodo.21905288\">https:\/\/doi.org\/10.5281\/zenodo.21905288<\/a><\/p>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/birpub.org\/gjbml\/wp-content\/uploads\/sites\/26\/2026\/08\/GJBML_43-26-42.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of GJBML_43, 26-42.\"><\/object><a id=\"wp-block-file--media-38c01ae3-918a-46ad-b96b-581874004cc6\" href=\"https:\/\/birpub.org\/gjbml\/wp-content\/uploads\/sites\/26\/2026\/08\/GJBML_43-26-42.pdf\">GJBML_43, 26-42<\/a><a href=\"https:\/\/birpub.org\/gjbml\/wp-content\/uploads\/sites\/26\/2026\/08\/GJBML_43-26-42.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-38c01ae3-918a-46ad-b96b-581874004cc6\">Download<\/a><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"author":1,"template":"","journal_article_cats":[241],"class_list":["post-3889","journal_article","type-journal_article","status-publish","hentry","journal_article_cat-vol-4-no-3"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.1 (Yoast SEO v28.1) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>The role of accounting information in enhancing managerial decision-making and project delivery in Nigerian Manufacturing Firms - Global Journal of Business Management and Leadership (GJBML)<\/title>\n<meta name=\"description\" content=\"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\u2019s 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\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/birpub.org\/gjbml\/journal_article\/the-role-of-accounting-information-in-enhancing-managerial-decision-making-and-project-delivery-in-nigerian-manufacturing-firms\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The role of accounting information in enhancing managerial decision-making and project delivery in Nigerian Manufacturing Firms\" \/>\n<meta property=\"og:description\" content=\"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\u2019s 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\" \/>\n<meta property=\"og:url\" content=\"https:\/\/birpub.org\/gjbml\/journal_article\/the-role-of-accounting-information-in-enhancing-managerial-decision-making-and-project-delivery-in-nigerian-manufacturing-firms\/\" \/>\n<meta property=\"og:site_name\" content=\"Global Journal of Business Management and Leadership (GJBML)\" \/>\n<meta property=\"article:modified_time\" content=\"2026-08-12T14:44:08+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/birpub.org\\\/gjbml\\\/journal_article\\\/the-role-of-accounting-information-in-enhancing-managerial-decision-making-and-project-delivery-in-nigerian-manufacturing-firms\\\/\",\"url\":\"https:\\\/\\\/birpub.org\\\/gjbml\\\/journal_article\\\/the-role-of-accounting-information-in-enhancing-managerial-decision-making-and-project-delivery-in-nigerian-manufacturing-firms\\\/\",\"name\":\"The role of accounting information in enhancing managerial decision-making and project delivery in Nigerian Manufacturing Firms - Global Journal of Business Management and Leadership (GJBML)\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/birpub.org\\\/gjbml\\\/#website\"},\"datePublished\":\"2026-08-12T14:44:07+00:00\",\"dateModified\":\"2026-08-12T14:44:08+00:00\",\"description\":\"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\u2019s 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\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/birpub.org\\\/gjbml\\\/journal_article\\\/the-role-of-accounting-information-in-enhancing-managerial-decision-making-and-project-delivery-in-nigerian-manufacturing-firms\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/birpub.org\\\/gjbml\\\/journal_article\\\/the-role-of-accounting-information-in-enhancing-managerial-decision-making-and-project-delivery-in-nigerian-manufacturing-firms\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/birpub.org\\\/gjbml\\\/journal_article\\\/the-role-of-accounting-information-in-enhancing-managerial-decision-making-and-project-delivery-in-nigerian-manufacturing-firms\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/birpub.org\\\/gjbml\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"The role of accounting information in enhancing managerial decision-making and project delivery in Nigerian Manufacturing Firms\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/birpub.org\\\/gjbml\\\/#website\",\"url\":\"https:\\\/\\\/birpub.org\\\/gjbml\\\/\",\"name\":\"Global Journal of Business Management and Leadership (GJBML)\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/birpub.org\\\/gjbml\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"The role of accounting information in enhancing managerial decision-making and project delivery in Nigerian Manufacturing Firms - Global Journal of Business Management and Leadership (GJBML)","description":"This study investigated the role of accounting information in enhancing managerial decision-making and project delivery in Nigerian manufacturing firms. 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