Surveying 308 qualified U.K. management accountants, they find on the one hand evidence of a general tendency towards integration not only between published financial statements and internal accounting reports but also with respect to the underlying data capture systems.
On the other hand, they identify only “little evidence of a generally held belief that external reporting dominates internal accounting” (p.90.
Instead, the majority of the management accountants
surveyed agree with the statement that management decisions
on resource allocation to particular activities are
based on internal accounting reports.