ABSTRACT
This study investigated the impact of Accounting information and corporate survival with a particular reference to Nigerian Ports Authority Port Harcourt. Primary Data were collected from respondents using structured questionnaire and personal interview. Chi-Square (x) was used to test the Data because it tests the relationship between two variables. The study found that there is no significant relationship between internal reporting in Nigeria Port Authority Port Harcourt and Profitability, and no significant relationship between external reporting and market share. Based on the finding, the study concludes that it is fundamentally relevant for the survival of any organization. In view of the finding and conclusion, the study recommends as follows that accounting information should be made available to all the users, groups to enhance participation in corporate survival of the Authority. That it would be preferable for firms to prepare and communicate specially constructed and well designed account statement.
BACKGROUND TO THE STUDY
......... Corporate Survival: The survival or liveliness of any corporation or organization can be seen or known by the interested parties or users through the accounting information of such organization. It is through this information that the users or interested parties, shareholders, the public etc. will know either that the organization or corporation is making profit or not. By this information, investors will either be encourage or not to invest in the corporation or the organization.
Accounting Information: According to Ofurum and Ogbonna: (2013) Managers in every field of human endeavors needs information that is relevant, objective, timely for planning, decision making, and controlling in business activities in order to achieve the goal of the organization. So for any business or organization to grow or survive proper records of financial transactions are to be kept and such financial records should be relevant, reliable, objective and timely for planning, decision making and controlling of business activities in order to achieve the goal of the organization.
Therefore, those financial data that are collected, recorded, stored or processed for organization or management decision making for public consumption for shareholders, for government etc. is called “Accounting Information”. Furthermore, according to Ofurum and Ogbonna (2013) Attributes of Accounting Information are: Objectiveness, Timeliness, Conciseness, Completeness, Reliability, Accuracy etc ........
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TABLE OF CONTENTS
CHAPTER ONEINTRODUCTION
1.1 Background to the Study
1.2 Statement of the Problem
1.3 Aim and Objective of the Study
1.4 Research Questions
1.5 Research Hypotheses
1.6 Scope of Study
1.8 Limitation of the Study
1.9 Definition of Terms
1.10 Organization of Study
CHAPTER TWO
REVIEW OF RELATED LITERATURE
2.0 Introduction
2.1 Theoretical Framework
2.2 Conceptual Issues
2.2.1 Qualities of Good Accounting Information System
2.2.2 Profitability
2.2.3 Relationship between accounting information system and profitability
2.2.4 Effects of Accounting Information on Profitability
2.3 Empirical Findings
CHAPTER THREE
RESEARCH DESIGN AND METHODOLOGY
3.1 Introduction
3.2 Research Design
3.3 Population Description
3.4 Determination of Sample Size
3.5 Questionnaire
3.6 Data Collection
3.6 Methods Of Data Analysis
3.7 Validity And Reliability Of Instrument
CHAPTER FOUR
DATA AND PRESENTATION ANALYSIS
4.0 Introduction
4.1 Data Presentation
4.2.1 Hypotheses Testing
CHAPTER FIVE
SUMMARY OF FINDINGS, CONCLUSIONS AND RECOMMENDATIONS
5.1 Summary Of Findings
5.2 Conclusion
5.3 Recommendations
Bibliography
Appendices
Reference code: C076
Reference code: C076
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