Measurement of Accounting Information and Managerial Decision Making: Analytical Evidence from Rwandan Savings and Credit Cooperative Organizations
Author: Dr. MBONIGABA Celestin, Rwanda
Abstract: This study was about evaluating the contribution of accounting information on managerial decision making. The study considered total population is 10 in period of 2016-2018 where a sample size of 8 respondents was considered. The findings show that the predictor variables; income statement, balance sheet and cash flow statement explained the decision making in Cooperative Kanjongo SACCO. R square of 0.956 (95.6%) supported the findings. This implies that the predictor variables (income statement, balance sheet and cash flow statement) can explain the decision making at 95.6%. By conclusion, it is clear from study area that accounting information contribute in decision making of Umurenge SACCO daily operations to ensure its effective management.