Impact of accounting information on entrepreneurial decision making process


  • Akande, Olusola O. Department of Management and Accounting, Faculty of Management Sciences LadokeAkintola University of Technology, Ogbomoso, Oyo State, Nigeria


Appropriate decision making is a success, sustainability and growth factorof every enterprrise. The study evaluated the effect of accounting information on entrepreneurial decision making process among small entrepreneurs in Ogbomoso metropolis, Oyo State, Nigeria. Structured questionnaire was used to collect primary data from 120 randomly selected respondents. Simple regression analysis was used to analyze the data collected with the aid of Statistical Package for Social Sciences (SPSS) in order to evaluate the effect of independent variable (accounting information) on dependent variable (decision making). The result revealed that the use of accounting information has significant effect on the decision making process of entrepreneurs. The predictor variable (accounting information) was 69% variance of entrepreneurial decision making process. It was, therefore, recommended that small enterprise operation in Ogbomoso should embrace accounting information in order to thrive.


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