TY  - JOUR
T1  - Perspectives on Accounting Information Use: A Multiple Case Study
AU - do Ceu Gaspar Alves, Maria 
JO  - International Business Management
VL  - 11
IS  - 6
SP  - 1316
EP  - 1327
PY  - 2017
DA  - 2001/08/19
SN  - 1993-5250
DO  - ibm.2017.1316.1327
UR  - https://makhillpublications.co/view-article.php?doi=ibm.2017.1316.1327
KW  - Decision-making
KW  -accounting information
KW  -managerial work
KW  -marketing manager
KW  -production manager
KW  -
KW  -accountants
AB  - This study assess the use of accounting information in decision-making. Our main objective is to
provide some insight into how and why managers use accounting information in decision-making. Using
interviews with Portuguese managers and accountants of six highly successful firms, the study identifies
situations in which manager’s find accounting information useful to support new or rarely taken decision
(strategic decision) and routine decision (operational decision). The findings also suggest two different
perspectives on information use: the accountant’s perspective and the manager perspective. Since, literature
on the usage of accounting information for decision-making is sparse, our study helps to narrow this
knowledge gap understanding manager’s use of accounting information. Moreover, contrary to the literature
on the topic, accounting information proves to be much more used by managers to identify problems than was
previously thought.
ER  -