The study aims at identifying the contribution of media management accounting in
rationalizing credit and making investment decisions. Results of the study indicate that
management accounting contributes in rationalizing credit and investment decisions and
its stages represented by planning, negotiating, completion and integration, identification
and estimation of the merge- related results. The study recommends the need for further
attention to the role of management accounting and its tools. In addition, management
accounting itself should take the results of this study into consideration as a guide offering
them assistance and guidance when performing their functions.