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Information and Managers : A Field Study
Oleh:
McKinnon, Sharon M.
;
Bruns, William J. [Jr.]
Jenis:
Article from Bulletin/Magazine
Dalam koleksi:
Journal of Management Accounting Research vol. 5 (1993)
,
page 84-108.
Topik:
INFORMATION
;
information
;
managers
;
field study
Ketersediaan
Perpustakaan Pusat (Semanggi)
Nomor Panggil:
JJ36.1
Non-tandon:
1 (dapat dipinjam: 0)
Tandon:
tidak ada
Lihat Detail Induk
Isi artikel
A field study was undertaken to learn more about how managers use accounting information. Interviews revealed that managers are hungry for better information to support their work. Informal sources of information dominate other sources of information for day - to -day needs. Unit data is the metric which supports short term management, while financial information increases in importance as managers' horizons lengthen. Many managers develop their own personal systems for getting the information they want or believe they need. The most effective management accounting systems will support these systems rather than attempt to displace them.
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