Managers’ Attitudes to Cost Information

Questions the view that management accounting information has failed to keep pace with changes in manufacturing processes over the years and that the information currently provided is largely irrelevant to the needs of managers. Presents a study, the results of which suggest that this may not, in fact, be the case and that managers generally do find information on standard costing and budgeting useful.

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Year of publication:	1993
Authors:	Lyall, David ; Graham, Carol
Published in:	Management Decision. - MCB UP Ltd, ISSN 1758-6070, ZDB-ID 2023018-7. - Vol. 31.1993, 8
Publisher:	MCB UP Ltd
Subject:	Accounting information \| Cost accounting \| Managers \| Manufacturing \| Standard costing

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Type of publication:	Article
Type of publication (narrower categories):	research-article
Language:	English
Other identifiers:	10.1108/00251749310047142 [DOI]
Source:	Other ZBW resources

Persistent link: https://www.econbiz.de/10014933588