These firms were either ``strategic business units'' (divisions of larger corporations) or independent companies. To develop an accurate mailing list, each company was telephoned and the names and addresses of business units
were identi®ed, as well as the name of the most suitable person within each business unit to complete the survey. These were typically the financial controller, senior management accountant or chief executive. In most cases the particular manager was spoken to, and the purpose of the research explained. These steps were considered important to increase the accuracy of survey responses. Addressing surveys to inappropriate individuals has been a source of inaccurate responses in prior management accounting research using survey methods