ABSTRACT
This study was carried out to examine the Impact of Financial Accounting on the Corporate Performance of Business Organizations using Champions Breweries Plc, Uyo as case study. In order to achieve the objectives of the study, the survey research design was adopted and the Taro Yamene was used to determine a sample size of one hundred and thirty two (132) respondents from a total population of one hundred and ninety seven (197) for the study. Instrument for the study was a self-developed questionnaire which was personally administered. Data were analyzed using simple percentages and frequency tables. Data analysis revealed that financial accounting has a significant effect on decision making in business organizations. Also that financial accounting has a significant effect on risk management in business organizations. Also that financial accounting has a significant effect on budgeting in business organizations. The study further revealed that financial accounting has a significant effect on planning in business organizations. The researcher therefore recommended that for public sector accounting standards to be enhanced, there is need for proper preparation of financial statements, disclosure of public sector financial information, simple and accurate presentation of budget information and fair reporting of service concession agreements in order to improve the financial reporting in financial accounting between private and public entities. Also trained and certified accountants should be employed to handled accounting activities in business organizations.
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TABLE OF CONTENTS
PAGES
Title Page
Approval Page – – – – – – – – ii
Certification – – – – – – – – – iii
Dedication – – – – – – – – – iv
Acknowledgements – – – – – – – v
Abstract – – – – – – – – – vi
List of Tables – – – – – – – – vii
Table of Contents – – – – – – – – viii
CHAPTER ONE
INTRODUCTION
- Background of the Study – – – – – – 1
- Statement of the Problem – – – – – – 2
- Objectives of the Study – – – – – – – 3
- Research Questions – – – – – – 4
- Significance of the Study – – – – – – 4
- Scope of the Study – – – – – – 4
- Limitations of the Study – – – – – – 5
- Organization of the Study – – – – – 6
- Definition of Terms – – – – – – 6
PAGES
CHAPTER TWO
REVIEW OF RELATED LITERATURE
2.1 Conceptual Framework – – – – – – – 8
2.1.1 Concept of Financial Accounting – – – – – 8
2.1.2 Concept of Corporate Performance – – – – – 10
2.1.3 Impact of Financial Accounting on Decision Making – – 11
2.1.4 Impact of Financial Accounting on Budgeting – – – 13
2.1.5 Impact of Financial Accounting on Planning – – – 14
2.1.6 Impact of Financial Accounting on Risk Management – – 16
2.2 Theoretical Framework – – – – – – – 17
2.3    Empirical Framework   –             –             –             –             –             –             –             19
CHAPTER THREE
RESEARCH DESIGN AND METHODOLOGY
3.1 Research Design – – – – – – – 22
3.2 Population of the Study – – – – – – – 23
3.3 Sample Size – – – – – – – – 23
3.4 Sampling Technique – – – – – – – 24
3.5 Instrumentation – – – – – – – – – 24
3.5 Method of Data Analysis – – – – – – 25
3.6 Problems of Data Collection – – – – – – 25
CHAPTER FOUR
DATA PRESENTATION, ANALYSIS AND INTERPRETATION
- Analysis of Research Questions – – – – – – 26Research Question One – – – – – – – 26Research Question Two – – – – – – – 27Research Question Three – – – – – – – 28Research Question Four – – – – – – – 29
- Discussion of Findings – – – – – – – 30
CHAPTER FIVE:
SUMMARY OF FINDINGS, CONCLUSION AND
RECOMMENDATIONS
5.1 Summary of Findings – – – – – – – 32
5.2 Conclusion – – – – – – – – – 32
5.3 Recommendations – – – – – – – – 33 References
Appendix
