According to Chenhall and Morris (1986), scope refers to the dimensions of focus,
quantification and time horizon. Narrow scope information is concerned with events
internal to the organizationwhich provides financial and historic information. In contrast,
broad scope information includes external, non-financial and future-oriented
information. Timeliness refers to the ability of Management accounting system to provide information on request
from systematically collected information. Consequently, a manager’s ability to respond
quickly to events is likely to be influenced by the timeliness of the Management accounting system. Aggregation of
information provides summarized information that covers periods of time or diverse
management areas of interest such as responsibility centers or functional areas (Chenhall
and Morris, 1986). In addition, aggregated information enablesmanagers to process larger
quantities of information and condenses information into a format that can be processed
quickly. This increases the overall amount of information that can be processed within a
given period of time. Integration of information puts together data that crosses functional
boundaries. An important aspect of organizational control is the coordination of the
various segmentswithin a sub-unit. Consequently,Management accounting system characteristics whichmay assist
coordination would include the specification of targets which account for the effects of
interacting segments and information on the impact that decision in one area have on
operations throughout the sub-unit (Chenhall and Morris, 1986).
According to Chenhall and Morris (1986), scope refers to the dimensions of focus,quantification and time horizon. Narrow scope information is concerned with eventsinternal to the organizationwhich provides financial and historic information. In contrast,broad scope information includes external, non-financial and future-orientedinformation. Timeliness refers to the ability of Management accounting system to provide information on requestfrom systematically collected information. Consequently, a manager’s ability to respondquickly to events is likely to be influenced by the timeliness of the Management accounting system. Aggregation ofinformation provides summarized information that covers periods of time or diversemanagement areas of interest such as responsibility centers or functional areas (Chenhalland Morris, 1986). In addition, aggregated information enablesmanagers to process largerquantities of information and condenses information into a format that can be processedquickly. This increases the overall amount of information that can be processed within agiven period of time. Integration of information puts together data that crosses functionalboundaries. An important aspect of organizational control is the coordination of thevarious segmentswithin a sub-unit. Consequently,Management accounting system characteristics whichmay assistcoordination would include the specification of targets which account for the effects ofส่วน interacting และข้อมูลผลกระทบที่มีการตัดสินใจในพื้นที่หนึ่งการดำเนินงานตลอดทั้งหน่วยย่อย (Chenhall และมอร์ริส 1986)
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