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Accounting Information And Commercial Bank Lending Decision In Nigeria: An Empirical Analysis Of Selected Banks In Port Harcourt, Chukwumah Lawyer Obara Dr
Accounting Information And Commercial Bank Lending Decision In Nigeria: An Empirical Analysis Of Selected Banks In Port Harcourt, Chukwumah Lawyer Obara Dr
Lawyer Obara
Accounting information on lending decisions has become an issue of major economic significa nce in recent years. This has led to rcsurgence of interest in analyzing the phenomenon and diverse forms that accounting information assume in the influencing lending proposal and credit management in banks. In this study, an empirical analysis of the role of accounting information on commercial banks lending was undertaken. It was revealed that accounting information is indispe nsable in commercial banks lend ing decision and the there is need for the Nigerian Accounting Standard Board (NASD) to distinguish between the different categories of business uni ts …
Accounting Information Need For Strategy Formulation, Implementation And Control, Chukwumah Lawyer Obara Dr
Accounting Information Need For Strategy Formulation, Implementation And Control, Chukwumah Lawyer Obara Dr
Lawyer Obara
The role of accounting information in operational planning is well known. This is however not the case with strategic management. Against this background this study was carried out to determine the need for accounting information in strategy formulation, implementation and contro l. Our study revealed that accounting information ranks high in strategy formulation, implementation and control in Nigeria. We also found management accounting information to be the most important information for strategy implementation and control phase of strategic management. We recommend an accounting model that is capable of embracing subjective judgement about the uncertain future and also the inclusion of …