International Business Management
ISSN: OnlineISSN: Print 1993-5250
Abstract
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.
How to cite this article:
Maria do Ceu Gaspar Alves. Perspectives on Accounting Information Use: A Multiple Case Study.
DOI: https://doi.org/10.36478/ibm.2017.1316.1327
URL: https://www.makhillpublications.co/view-article/1993-5250/ibm.2017.1316.1327