The Impact of an Evaluation of the Effectiveness of Accountants. In New Oraganisation Development. A Study of Seven-up Bottling Company Plc

      Аннотация: The study investigated the role and importance of accountant in business organization. The effectiveness of accountants was investigated through the function of management accountant, financial accountant and auditor.Data were collected using frequency distribution and chi-square statistical techniques. A total of fifty questionnaires were administered among the respondent of 7up bottling company Plc.These findings revealed that inadequate accounting information, provided by the Auditor and accountant, affect the strategic management decision. Also, that inadequate accountants and auditors have adverse effect on strategic management of an organization. Furthermore, that poor accounting standard have negative impact on the role of accountants in strategic management. Finally, that compliance to statutory regulation and procedures affect the strategic management process positively.It was recommended that adequate accounting information must be provided by accountants and auditor to improve strategic management. Qualified accountant and auditors should be employed to plan strategic management.

Ключевые слова: impact, evaluation, effectiveness, accountants, new organisation, development, study, Seven-up, bottling company plc, Sukrah Funmilayo Mebude, business, Management