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THE ROLE OF ACCOUNTING INFORMATION IN ORGANIZATIONAL CONTROL (A CASE STUDY OF GLOBALCOM LIMITED ABAK ROAD BRANCH UYO, AKWA IBOM STATE)
CHAPTER ONE
BACKGROUND OF THE STUDY
Introduction
Accounting information system (AIS) is a structure that a business uses to collect, stores, process, retrieve and report its financial data so that it can be used by an accountant, business analysts, manager (Simons 2001:87).specialized trained accountant work with accounting information system (AIS) to ensure that the highest level of accuracy in a company’s financial transaction record keeping and to make financial data easily, available to those who need access to it. Accounting information system serves as a learning machine from which probability inferences are made based upon system inputs.
This would be the case for example when budgetary revenues are compared to actual reverses for a new product, or when a post audit of an investment is an uncertain environment it performed. The role of accounting information system comprises a set of procedures, record and facilities that has to do with, the systematic and routine complication and dissemination of information which must aim at fulfilling the objectives measurement of income and control inducing planning.
Accounting information system (AIS) is generally a computer based method for tackling accounting activity in conjunction with information technology resources. The resulting report can be used internally by management or externally by other internally parties including investors. It combines traditional accounting practices such as the generally Accepted Accounting Principle (GAAP) with modern information technology resources. Accounting information evaluates the performance of different organizational resources like human physical, financial and also the organization as a whole considering the organization strategies. In influences the behavior of organization resources to implement organization strategies. It can be seen as a tool that and management for steering an organization toward its strategic objectives and competitive advantage.
However, strategies get implemented through accounting information and management control. Whether cost accounting information, management accounting or financial accounting information, all produces data which helps the management of any organization in decision making in order to improve for effectiveness and efficiency.
Accounting is as old as man, which starts from God demanding from man his stewardship. However, the early people kept records on stones woods and skin, but such records were not so must and in most case were very small and not durable, therefore, we can only start tracing the history of accounting and it’s information from when civilization came which dates back to 400BC. In the beginning business was very simple and transactions were so few that man can keep in memory all the business transaction. As business grew and transaction also consists of Sterling Bank Conoil Plc, a Petroleum Marketing Company. It has the potential to provide high speed internet services faster more reliable and cheaper telecom services for the public. It facilitates foreign investment and employment opportunities especially to Africans.
In August 2003 Glo mobile was launched in Nigeria. Glo introduced lower tariffs, pay per second building and alongside other value added services. In 2005, Glo mobile introduced the Glo fleet manager which is the most comprehensive vehicle tracking solution offered.
They also introduced the Glo mobile internet service which provides subscribers with high speed access to all popular internet sites which have been customized for mobile phone browsing.
In 2009, Glo mobile launched blackberry prepaid services, which gives subscribers options to pay daily, weekly or monthly for the services. The company also launched 3G high speed internet services through the sale of 3G modem are as follows: Dr. milk Adenuga Jnr. (chairman) Paddy Adenuga (Group director), Mohammed Jameel (Group Chief Operating Officer), Bella Disu (Group Executive Director).
Statement of the Problem
Every business organization is established to achieve specific goals which are profit maximization. Every investor desire a reasonable return on capital invested on a continuous basis.
Some of the problem faced by Globacom Limited includes bad network coverage which has laid to great pains in the mind of the subscribers ever since 2006 of which if a call is initiated, not hear caller clearly as a result of insufficient telecom mast (BST). Poor customer care service the occurs when a customer tries to reach out for help on their help task number (121). It takes a very longer paid of time for them to respond to the customer or to solve the problem.
Also salary reduction of staff. 30% salaries for several consecutive Monelis thus causing an unplanned financial crisis in the lives of the affected staffs. Some turn to beggars overnight and being pursued by banks and other creditors for failing to pay back loans.
objectives of the Study
The objective of this research works are:
To find out how accounting information help control an organization.
To find out how accounting information can positively help in the expansion of the business.
To the business importance of accounting information to the business organization.
To determine whether accounting information can introduce investors to the business.
To investigates how accounting information can express the profitability status and loss in the business.
Research Questions
In order to achieve the purpose of this study, the research will work towards asking the following question;
Is there any importance of accounting information to the business organization?
Does accounting information induce investors to the business organization?
Is the anyway accounting information can contribute
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