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The adequacy of information for managerial decision-making in China's business enterprises: an exploratory study

Chee W. Chow, F. Johnny Deng and Susana Yuen

International Journal of Accounting, Auditing and Performance Evaluation, 2006, vol. 3, issue 3, 287-303

Abstract: This study explores how well Chinese business enterprises are satisfying managers' information needs in decision-making. A survey of managers was conducted in 72 firms from the Wuhan area, encompassing a variety of industries, sizes and strategies. The managers identified a wide range of information as being important, including financial, non-financial, and internally and externally focused measures. Overall, they were quite positive about the information items on a number of attributes, including their current availability, timeliness, accuracy, and ability to guide action. But the managers also saw many directions for improvement and expect a range of obstacles to their attainment.

Keywords: China; business enterprises; managers; decision-making; management information systems. (search for similar items in EconPapers)
Date: 2006
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Citations: View citations in EconPapers (1)

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