A Study of Using Management Accounting Information on Decision Making
碩士 === 南台科技大學 === 企業管理系 === 100 === The study builds on the prior researches to find out information users perception and the role of management accounting information. Consistent with prior literature in management information system and accounting, the results of this thesis show the difference be...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | en_US |
| Published: |
2012
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| Online Access: | http://ndltd.ncl.edu.tw/handle/4x3u82 |
| Summary: | 碩士 === 南台科技大學 === 企業管理系 === 100 === The study builds on the prior researches to find out information users perception and the role of management accounting information. Consistent with prior literature in management information system and accounting, the results of this thesis show the difference between managers’ needs and accountants’ supply in management accounting information. Besides that, the factors affecting satisfaction of managers about the management accounting information system are figured out. The study also exposes the opinions of managers about the desired changes in the current management accounting information system. Furthermore, the role of management accounting information in the future is one of the expected results of the study.
A survey was conducted in 50 companies located at the middle of Vietnam to collect the data for this research. There are two ways to collect the data: (1) the direct interviews with managers and accountants (2) sending the questionnaire by e-mail to them. The total of participants in the survey is 175 (including managers and accountants).
The results of the study show clearly about the gap between managers’ need and accountants’ supply in management accounting information in the companies in the survey. Factors affect to satisfaction of managers for the current manager accounting information system are showed in the results. And based on that, managers give their opinions about the desired changes and the role of management accounting information in the future. The opinions of managers are recorded as one of the important results in this study.
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