An explanatory model of managers' information needs: implications for management accounting

Carla Mendoza and Pierre-Laurent Bescos

European Accounting Review, 2001, vol. 10, issue 2, 257-289

Abstract: This paper focuses on managers' need for information for managerial purposes and examines their degree of satisfaction and perception of missing information. Data for this paper were collected from 120 interviews with managers from eleven major French companies. This paper seeks to target the factors determining managers' needs. We consequently developed a model that examines how manager-based variables (function, career path, objectives pursued) and company-based variables (performance, private sector or public sector status) determine managers' needs. The model also takes into account managers' individual strategies in selecting and using information. Based on this model we suggest exploring three roads forward, each of which could eventually lead to an improvement in managers' satisfaction with the management accounting information that they receive.

Date: 2001
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
http://www.tandfonline.com/doi/abs/10.1080/713764598 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:taf:euract:v:10:y:2001:i:2:p:257-289

Ordering information: This journal article can be ordered from
http://www.tandfonline.com/pricing/journal/REAR20

DOI: 10.1080/713764598

Access Statistics for this article

European Accounting Review is currently edited by Laurence van Lent

More articles in European Accounting Review from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().