A major role the management accounting information system is to supply information to decision making. For example, the partner in the legal firm in Scenario A was faced with the prospect of submitting a bid on a contract for legal service. A large number of bids are possible, but the partner must choose just one to submit to the prospective customer. The partner requested information concerning the expected hourly cost for each type of legal service. This cost information, along with the partner's knowledge of competitive conditions, should improve his or her ability to select a bid price. Imagine having to submit a bid without some idea of the cost of providing the legal services.