Peer-Reviewed Academic Journal
Continental Journal of Applied Sciences
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The Use of Management Accounting in Decision Making Process By Private School Owners in Ado-Ekiti, Ekiti State, Nigeria

Authors:

Abstract

The study investigates the influence of Management accounting by Private School Owners in Ado Ekiti for decision-making. The study's novelty is rooted in its ability to elicit ideas from schools in order to demonstrate that Management accounting's functions are also essential factors in determining its importance and effectiveness. As a result, the functions of Management accounting in private schools businesses were determined using an ordinary least squares regression model. This was done utilizing information gathered from 120 employees Private Schools in Ado-Ekiti. The study's findings revealed that using management accounting to collect and communicate information helps schools businesses to make better decisions. The findings also revealed that employing management accounting to process data and produce high-quality reports had a positive impact on school businesses for decision-making. The study's findings suggest that the efficient application of management accounting in decision-making is not limited to the school’s financial elements. The study reveals that large potential gains in financial performance are possible when organizations pay attention to management accounting components of data collection, processing, and communication, as well as the preparation of high-quality reports, both practically and academically.

Keywords

#Communicating information #process information #management accounting #Collecting information #quality reports decision making
Publication Date April 27, 2026
Digital Object Identifier (DOI) 10.5281/zenodo.10782365
Journal Volume & Issue Vol 19