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Management Accounting Information and Decision Making of Not-for-Profit Organisations in Rwanda
Science Journal of Business and Management
Volume 8, Issue 3, September 2020, Pages: 141-148
Received: Sep. 7, 2019; Accepted: Oct. 15, 2019; Published: Jul. 22, 2020
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Twesige Daniel, School of Business, INES-Ruhengeri, Ruhengeri, Rwanda
Kato Mahazi, School of Post Graduate Studies, University of Kigali, Kigali, Rwanda
Sazir Nsubuga Mayanja, School of Post Graduate Studies, University of Kigali, Kigali, Rwanda
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The main objective of the study was to examine the contribution of management accounting information to the decision-making process of not -for -profit making organizations, with International Fertilizer Development Centre (IFDC) as the case study. Both qualitative and quantitative research design was used, and respondents were purposively selected. The sample survey involved 140 employees of International Fertilizer Development Centre (IFDC) located in four countries (Rwanda, Burundi, DRC and Kenya). 46 respondents were determined using the Raosoft sample size calculator. Data was collected using questionnaires, interviews and desk research. Analysis was made using SPSS. The findings indicated that management accounting information is frequently used in decision making as represented by 69.5% of the respondents. 98.3% of the respondents agreed that they use it in strategic decisions, 93.5% agreed that they used it in operations decision. The most used management accounting techniques include budgeting (97.8%), financial report analysis (97.8%), management report (95.2%), variance analysis (93.5%), CVP analysis (91.3%) and cost accounting (91.3%). It was recommended that, because of its importance, as evidenced by these findings, managers at all level of the organisation should employ the various management accounting information in their decision-making process.
Management Accounting, Decision Making, Not-for-Profit Organizations, Managers, Information, Budgeting, Planning
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Twesige Daniel, Kato Mahazi, Sazir Nsubuga Mayanja, Management Accounting Information and Decision Making of Not-for-Profit Organisations in Rwanda, Science Journal of Business and Management. Special Issue: Business Policy& Strategic Management. Vol. 8, No. 3, 2020, pp. 141-148. doi: 10.11648/j.sjbm.20200803.15
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This article is an open access article distributed under the Creative Commons Attribution License ( which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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