The purpose of this study is to investigate into the information environment in which the lower level managers operate with special emphasis on accounting information.  To realize this aim, questions were raised on the problems these meanders solve, causes of such problems, their information needs; its nature and type, and the overall suitability and uses of these information.  The general perception of these managers regarding accounting information were also questioned. Fire hypothesis were stated in the null form, which gave speculative answers to the questions raised. 150 lower mangers in 25 companies fire each from manufacturing, oil sales, banks and publishing house received our questionnaires 81 were returned and uses for the study. The Z-test and T-test of significant difference between two proportion and mean were used to test hypothesis 1,2,3 and 4 and 5 respectively from the first four hypothesis, 2 calculated were – 4.31, 0.13, – 2.29 and –5.09, while 2 critical were +1.96 at 5% level of significance.  In the 5th hypothesis, t-critical was +1.86, while t-calculated was 0.52. The conclusions are that:

1. The lower level managers receive the type of information they require, and are satisfied with 4.

2. The lower level mangers use non-financial information more than financial information.

3. They are not starved of information, and do not neglect information sent to them.


2.1       Users and uses of Accountancy information

3.0       Questionnaire distribution and completion response returned

3.1       Distribution of questionnaire among state and industries

3.2       States, industries and number of respondents

3.3       Respondents, experience and education qualification

4.1       Job problem and causes

4.2       Mangers information sources need

and provision

4.3       Job problems and information sources needed

4.4       Information: nature and suitability in solving job problems

4.5.1Information: nature and uses

4.5.2Information uses and suitability

4.6       Job completion and factors responsible

4.7       Accounting information: Mangers perception and industry type

4.8.1Information type discarded

4.8.2Reason for discarding of information and type

4.9.1Information starvation: Mangers’ view

4.9.2Information starvation: managers view on how jobs are done

4.10   Performance improvement: Mangers’ view


The purpose of this study is to investigate into the information environment in which the lower level managers operate with special emphasis on accounting information to realize this aim, questions will be raised on the problems these mangers solve causes of such problems, their information needs; its nature and type, and the overall suitability and uses of these information.  The general perception of these managers regarding accounting information were also questioned. Fire hypothesis will be stated in the null form, which agree speculative answers to the questions raised, using Anamco Ltd. Emene, Enugu. Similarly the research work will be grouped into five chapters.  In which chapter one contain the introduction.  This will give us a skeletal framework of the study.  Also sub topics such as statement of the problem and so on. Chapter two contains the literature review and will give the details of the topic and also the meaning of the topic. Chapter three covers the research methodology and techniques which will show the methods through which the survey will be carried out the sources of data too. Chapter four contains the presentation and the analysis of data which further gives the information suitable and nature. While chapter five finally contains the findings, conclusion and recommendations.



APPROVAL PAGE                                                            II

DEDICATION PAGE                                                        III

ACKNOWLEDGEMENT                                                  IV

ABSTRACT                                                                     V

TABLE OF CONTENT                                                      vi


1.1       Introduction

1.2       Purpose of the study

1.3       Significance of the study

1.4       Statement of problem

1.5       Hypothesis formulation

1.6       Scope and limitations

1.7       Definition of terms


Review of Related Literature

2.1       Definition

2.2       General concept of information

2.3       Importance of information

2.4       Accounting information: General view

2.5       Sources of information

2.6       Criteria for accounting information

2.7       Users and uses of accounting information

2.8       Accounting information and the lower level mangers, functions, needs, form, content and uses

2.9       Improving the quality of accounting information

2.10       Summary



3.1       Study area

3.2       Source of data

3.3       Sampling procedures

3.4       Research design

3.5       Summary



4.1       Presentation

4.2       Corporate information environment

4.3       Test of hypothesis

4.4       Information suitability and nature

4.5       Uses of information

4.6       Job completion

4.7       Accounting information

4.8       Neglects of information by mangers

4.9       Starvation of information and job execution

4.10   Improving performance



5.1   Findings

5.2       Conclusion

5.3       Recommendation and suggestion





Business firms are established to achieve specific objectives.

This may be to maximize profit or its shareholder weather.  These are called “the and in view” Coventry, (1980;83) or the end of planning” Koontz (1980:189).  In the pursuit of this objective, certain persons occupy positions of authority and are charged with the responsibility of integrating, through the functions of planning organization, directing are controlling, human and material resources and channeling such towards the actualization of the objective.  There persons are the mangers.

In a typical organizational structure there are three categories of managers.  These are the top medium and lower level mangers. The first group makes strategic decision by monitoring the external and internal environment of the firms forecasting operations, at the same time make long vange plan.

The medium level mangers make tactical decisions and intermediate plans on how to achieve plans made by the top managers.  While the lower level mangers are controllers of operations and implementations, they interact directly with the workers and understand their problems better.  These managers also understand better the job problems.  They are also retired to as “frontline foremen and supervisions” Okono, (1993:62) Loto performs the day to day routine functions and makes adhoe plans to achieve objectives of minimal cost.

Business secessions are made in a complex and uncertain environment. This calls for a careful planning and implementation of plans for such plans to be made, the planner must be well informed on the object of planning.  In the work of Ase chemic (1994:12), the off-the-scene, non-certainty, and social disintegration problems faced b mangers call for the use of  information.  Woel fel (1980:12) argued in favour of information when he called it “the raw material for decision making. To butteries his point, he further argued that “there is a direct relationship between the value of information received and the appropriateness of the decisions made”.

In a business concern information can be obtained from one accounting, marketing, external, research or other information sources.  The use determines the courses and varies information content.  Information can be presented in financial or non-financial form.  It could be used, disregarded or seen to be irrelevant and complex by mangers.  There are also cases when mangers are starred of information.

The lower level manger perform the important role of bringing management plans into action.  Therefore any derivation at this point nullifies the entire plans and frustrate objectives. They therefore need more information for effective implementation of plans.  For instance, a supervisor (lower level manger known through feedback information that so much quantity raw material has been used up in the…