This study was aimed the role of management accounting information in secondary school of Ekiti State. And to assess the extent the principals possess and apply the identified competencies. The researcher posited five research questions which guided the study. The research drew heavily from the competency management theory and competency identification models as a framework and used descriptive survey research design. The study was conducted in two phases using two sets of questionnaires. The first phase was on competency identification while the second was on competency possession and application. The samples for the identification phase was 30 supervisors and 100 secondary school principals while the samples for the second phase consisted of the study were 6 supervisors, 10 principals and 14 teachers at a random. The data collected were analysed using mean, t-test and Analysis of Variance (ANOVA). The study found, amongst others, that management, leadership, human/interpersonal relations, cognitive and curriculum competencies, in this order, were the competencies generally identified by the principals and supervisors as highly essential for principals’ administrative effectiveness. The principals possessed the five competencies to high extent but had moderate cognitive competencies. Principals’ application of three of the five competencies was high while cognitive and leadership competencies were the least applied. Principals were found to apply all the competencies to a lesser degree compared t their possession of the essential competencies. Equal proportions of external and internal factors affect principals’ application of the competencies. The implications of these findings, recommendations and suggestions for further studies were presented.

Title Page                                                                                          i
Certification                                                                                                ii
Dedication                                                                                         iii
Acknowledgement         s                                                                           iv
Table of content                                                                                ix      
1.0                Background of the Study                                                       1
1.1                Statement of the Problem                                                      5
1.2                Significance of the Study                                                      
1.3                Objective of the Study
1.4                Research Question
1.5                Delimitation of the Study
2.0      Literature review
2.1            Accounting as a discipline
2.2  The concept of   education
2.3  The concept of effectiveness
2.4  Physical Environment of school
2.5  Gap between school and community
2.6  Recommendation of the commission
2.7  Student performance
2.8  Communication
2.9  Learning facilities
2.10                     Proper guidance
2.11                     Family stress
2.12                     Accounting concepts
2.13                     Concept of learning
3.0                Methodology
3.1                Research Design
3.2                Population of the study
3.3                Sample and sampling Techniques
3.4                Research instrument
3.5                Questionnaire Administration and Constraint

4.0                 Data Analysis and interpretation
4.1                Data Presentation Analysis
4.2                 Analysis of data
5.0           Summary, Conclusion and Recommendation
5.1           Summary
5.2           Conclusion
5.3           Recommendations
5.4           Suggestion for further studies.

1.1 Background of the Study
One of the marks of the executive is the ability to decide. One of the obligations of free men is the willingness to decide. One of the qualities of effective people is the courage to decide. Making decisions is part of our every day’s lives. Considering organizational life, it is often one of the main functions and tasks of management, as underlined also in the statement above.
Indeed, management and decision-making are often regarded as belonging together, as management usually makes the major decisions of the organisation. Decision-making involves the selection of the best course of action. In order to decide on the best option, management has to judge the effectiveness of various alternatives. Therefore they need some guidance that is usually provided in form of data and information.
 For this reason they often rely on management information in accounting and economic information gathered by management accounting. Management accounting can be defined as the process of identification, measurement, accumulation, analysis, preparation, interpretation, and communication of information that assists executives in fulfilling organizational objectives a formal mechanism for gathering and communicating data for the ends of aiding and coordinating collective decisions in light of the overall goals or objectives of an organization."6
As can be derived from this definition, accountants play a crucial role in providing information for making accounting and financial decisions. These decisions are an important element for the organisation. Implementing the wrong ones can affect the company in a very negative way and may sometimes also lead to its bankruptcy. Young, J.even goes so far to claim that “The road to bankruptcy is paved with poor decisions.” As the outcome of a decision cannot always be predicted with certainty, management often faces the risk of choosing the wrong ones. Hence, management always needs to have some courage as well when facing decisions.
Apparently, good decisions are important and ensure the wellbeing and also the survival of an organization leading to the supplier of professional users, has to assure its future by implementing the right decisions.
In most developing countries including Nigerian government participation in economic activity is usually significant. One of the ways through which government has intervened in Nigerian economy is through the establishment of management information centre and statutory bodies operating service of an economic or social character on behalf of the government and public enterprise.
Since the colonial era, especially after independence 1960, Nigerian secondary schools have witnessed a steady growth and increase in numbers per unit, recently. Its Olisa (2008-133) pet it. Beginning as a trickle in the period between this era of the second world war and Nigeria risen to flood level since independence the establishment of public secondary school in Nigeria are many add to available rational capital for the support of development and welfare programme, making to be controlled by a few individual, it possible for important profitable to be controlled by a few individual or group organization certain critical activities national survival and economic stability and providing employment opportunities (Ademolukun 2003). However, after a long period of growing starts intervention in the Nigeria economy through public institution, the 1980’s onwards had witnessed a reversed which has sometimes been dramatic in public opinion therefore public policy.
This has been brought by the persistent losses which state enterprises that trivet been running over fears. Consequently, there has been a willingness to look at alternative policy strategies for the achievement of economic development. At the forefront of these strategies is the minimization privatization of public secondary school.
In Nigeria, public secondary schools are engaged in a while spectrum of economic activities including agriculture, science, administration, commerce and services. The classification of public secondary schools in Nigeria has been made according to varieties of criteria by different authorities. The public service review commission for education and national policy on education.
The rational for the establishment of private secondary schools are numerous just like establishment of public secondary school. They include amongst others; provision of employment opportunities generating income for the owner of the schools interest in profit growth of the schools which performance of the private sector and regulates through competition. Moreover, the general public is concerned with contribution which makes towards social enlistment which is exhibit to the environment in which the business is loaded and its willingness to contribute to the development of the environment.

1.2 Statement of   Problem 
In order to circumvent accounting disasters through wrong and ineffective decisions, there is nowadays a vast pool of the role of management information in accounting for secondary school in ekiti state with tools available which can be used to support the decision-making process. Nevertheless accounting tools applied vary from organisation to organisation. One tool that proved to be very effective in one organisation, might fail in another. Different information are required for these diverse purposes, therefore organizations have to focus on different accounting tools to support their decisions-making process uses its own tools and techniques. At present, its operation quite successfully.
Hence, it can be assumed that without making the right decisions this position would hardly be possible. Management accounting tools applied in might have contributed to some extent to these beneficial decisions
1.3 Purpose of Study
This study aims at investigating the role of management accounting information in secondary school of ekiti state. The purpose of this study include among others:
1. To determine the extent to which accounting records has controlled the effect of expenditures in secondary school in ekiti state.
2. To find out factor that affects the management accounting information department preventing them from carryout their function as expected.
3. To determine government policies which promote accountability in secondary school of ekiti state in Nigeria?

1.4 Significance of the Study
In this study, the researchers have set out to examine the role of management accounting information the public secondary school of ekiti state in this country. Nigeria with the aid of highlighting the inherent problem encountered in the account department of most organizations. It is expected that this work will be of interest to the owners of private schools, the government, students and the general public.
To shareholders, owners of enterprise, interested persons and the government, this study is expected to en kindle their interest the more and they will take note of various recommendations mentioned here and help steer the management team towards forming a study organizations to present an accurate financial information of their firm.
This study will also help to serve as literature to individual or corporate bodies into want to carry on further research on the role of management accounting information in the public secondary school of ekiti state, in Nigeria.
1.5 Scope of the Study
Scope of the study shows extent of coverage done in the study. The research topic suggests a study on the role of management accounting information in secondary school of Ekiti state in Nigeria. The focus of the study is on secondary school of Ekiti state I take this to be a fair representative of Ekiti state secondary school that is either avoidable or hard to come by.
There are factors as constraints that normally follow this research work, some of them are;
1.6 Research Questions
1. What extent does accounting information has control in affecting the expenditure of public secondary school of ekiti state?
2. What are the factors that affect accounting department of most school which makes them not to function effectively as expected?
3. What are these governments polices which promote accountability in ekiti state public secondary state?
1.7 Research Hypotheses
This research hypothesis is to know the findings or result of this research;
1. H0 - Good accounting information has no control effect on expenditure of secondary school.
H1- Good accounting information has control effect on expenditure of public secondary school precisely.
2. H0- Corruption does not affect the quality of service rendered by accounts officer in secondary school of ekiti state.
H1- Corruption affects the quality of service rendered by accounts officers in secondary school of ekiti state.
3. H0- Government accounting policies do not aid in promoting accountability in Nigeria public Enterprise
H1- Government accounting policies aid in promoting accountability in Nigeria Public Enterprises.
1.8 Definition of Terms
1. TIME: This which was a major problem was adequately not managed by the researcher. There is not enough time for the research to get the project time, get it approved and within a short time we will be talking about our exams assignment and continuous assessment
2. LACK OF MATERALS: The un co-operative of most people working in the library and other offices where the research needed to get materials posed great problem to the research. Some of the staff does not feel safe letting have access to some materials while other will change you more than double the cost of Photostat before one can get what he wants.
3. FINANCE: Before now our project use to be a joint project of a group of four-ten people but now it has to be on individual student. So finance hinders the projects in one way or the other. Cost of transportation to where to get the materials or where to obtain the necessary information and search for empirical materials online.
MANAGEMENT: Its function, it is centered on the running and controlling of the organization, the way the directors perform their function to attain a successful operation.
ACCOUNTING: In this context, an accountants records, classify and summaries all public expenditure in the Central Bank of Nigeria in a significant manner and in terms of monetary events and transaction which are in part at least financial character and to interpreter the result thereof.
FINANCIAL STATEMENT: An accountant makes an accounting report issued by a school to describe its financial affairs and results of the operations for a period of year.


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