Sometimes management needs ad hoc or
special reports to support their decision making. Therefore
the ability to create special reports other than
normal reports is necessary. 2 out of 9 participants
are satisÞ ed with functions provided by accounting
software, but 7 out of 9 participants are indifferent.
They could not create reports by themselves because
of limitation of authority or the lack of knowledge.
However, none of the participants seems to bother with
this limitation. The standard reports provided by the
systems cover all demand reports. Moreover, informa