Style of information usage and use of accounting information: a Malaysian study

Nor Azrina bt Mohd Yusof @ Ghani, Wee Shu Hui, Ibrahim Kamal Abdul Rahman, Normah Omar Shah Alam and Michael S.C. Tse

Asian Review of Accounting, 2012, vol. 20, issue 1, 20-33

Abstract: Purpose - Since the 1990s, there has been a growing interest in style of information usage. However, most studies on style of information usage are conducted in developed countries. There is limited research on style of information usage in developing countries. The purpose of this paper is to fill the gap in the existing literature by examining relationships between style of information usage and use of financial and non‐financial information in Malaysia. Design/methodology/approach - The authors adopted a survey method, for which a written questionnaire was prepared and mailed out to companies in Kuala Lumpur, Selangor, Terengganu and Pulau Pinang. Findings - Findings of the study show that diagnostic style of information usage is positively associated with use of financial information, while interactive style of information usage is positively associated with use of non‐financial information. Further analysis on types of non‐financial information used by managers who adopt interactive style of information usage reveals that customer‐related non‐financial information such as quality, customer satisfaction and flexibility play a more important role in their decision‐making processes. Originality/value - The paper provides insights into relationships between style of information usage on and use of accounting information in developing countries. Findings of the study can be applied to assist management accountants in meeting managers’ information requirements.

Keywords: Malaysia; Developing countries; Decision making; Information; Usage; Managers; Accountants; Financial information; Non‐financial information (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:eme:arapps:v:20:y:2012:i:1:p:20-33

DOI: 10.1108/13217341211224709

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