PROBLEM OF PERSONNAL INCOME TAX COLLECTION AND MANAGEMENT IN ENUGU STATE

Management accounting which is the informational system needs of various levels of management. Management accounting which is the information system of a firm is essentially a behavioral function because mangers must be influenced to take actions that are in the best interest of their organization, and employees must be influenced to make their possible contributions to the organization goals. Management tends to operate their accounting techniques with the assumptions that the more sophisticated the techniques are the more like-hood of success in controlling and improving performance. These assumptions normally elicit responses for the employees who range from blaming the techniques used as the cause of their problem to extreme case of frustration hatred and hostility to the organization. Management accounting literature’s on meaning methods and accounting literatures on meaning methods and accounting techniques were reviewed. Research questions were used in the beginning to get some of the information required. Visit to the company were made. During the visit, interviews were held with the accountant, senior staff and other employees like store keepers, planning assistant etc. The study in chapter one is going to rely on clear statement of the problems motives and significance of the research, chapter two deals with literature review. Management accounting techniques which are applied to an industry will be extensively examined and definitions of various management control concept will be given. Chapter three deals with the method adopted in collecting data. Population description, sampling techniques and the statistical techniques use to analyze the results. Chapter five deals with the findings, conclusion and recommendation in respect of the analysis of data. The research highlighted some behavioral problems associated with management techniques and advantages to be gain when decision making, problem-solving approach is adopted and some measure that can reduce or eliminate the difficulties highlighted above.