Browsing by Author "Osemene, Olubunmi florence"
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Item Impact of Accounting Information on Managerial Decision Making in manufacturing Sector(Faculty of Social Sciences, Usman Danfodiyo University, Sokoto, 2016-06) Yahaya, Khadijat Adenola; Osemene, Olubunmi florence; Salman, Ramat TitilayoAccounting information is an essential ingredient for understanding financial situation of the organization and the basis of making strategic decisions. This study examines the impact of accounting information on making effective managerial decisions in manufacturing organisations. The major source of data for this research is primary data obtained through administration of questionnaires. Regression Analysis and Karl Pearson’s correlation was used to analyses the collected data. The findings show that accounting information is an indispensable tool in decision making in today’s turbulent world. Based on the findings, it was recommended that manufacturing organizations should invest on accounting information system technology tools as it improves their efficiency, effectiveness and their overall performance.Item Intellectual Capital Disclosure in Financial Reports of Nigerian Companies(Faculty of Social Sciences, Usman Danfodiyo University, Sokoto, 2013-12) Salman, Ramat Titilayo; Noah, Rafiu Olaniyi; Osemene, Olubunmi florenceThe aim of this paper is to investigate the extent of the intellectual capital (IC) reporting in Nigerian context. It has been proved (through various researches) that intellectual capital is a source of competitive advantage and, if well managed can enhance corporate performance. It is in the light of this, that this study examines the extent of intellectual capital disclosure reporting in Nigerian companies using content analysis. Data were collected through secondary source from the annual reported of the sampled companies. The finding reveals that relational capital is the most disclosed out of the three intellectual capital categories. The top item disclosed are business collaboration, employees, customer and financial relations. Thereafter, the paper concludes with suggestion that Nigerian companies should voluntarily disclose their IC items to enhance value in the global market in order to enhance companies’ corporate performance.