Nandan (2010) states that training and management experience in management
accounting information, techniques, and systems are important to better managing
scarce resources and enhancing owner/manager values. Gaidienė & Skyrius (2006)
investigated the role and usefulness of management accounting information as
perceived by managers. The results showed that managers perceived management
accounting information as useful, higher even than accountants did. Collis & Jarvis
(2002) suggested that the management of small private companies are aware that
cash control was important to company survival. Pierce & O‟Dea (2003) studied the
perceptions of managers regarding the usefulness of current information, desirable
changes to information, and the role of the management accountant. They found that
improved management accounting information can only come about through a
convergence of the perceptions of management accountants and managers regarding
the nature, timing, and format of the information required, thereby increasing its
usefulness or organizational validity.
Nandan (2010) states that training and management experience in managementaccounting information, techniques, and systems are important to better managingscarce resources and enhancing owner/manager values. Gaidienė & Skyrius (2006)investigated the role and usefulness of management accounting information asperceived by managers. The results showed that managers perceived managementaccounting information as useful, higher even than accountants did. Collis & Jarvis(2002) suggested that the management of small private companies are aware thatcash control was important to company survival. Pierce & O‟Dea (2003) studied theperceptions of managers regarding the usefulness of current information, desirablechanges to information, and the role of the management accountant. They found thatimproved management accounting information can only come about through aconvergence of the perceptions of management accountants and managers regardingthe nature, timing, and format of the information required, thereby increasing itsusefulness or organizational validity.
การแปล กรุณารอสักครู่..
