This study explores how well Chinese business enterprises are satisfying managers' information needs in decision-making. A survey of managers was conducted in 72 firms from the Wuhan area, encompassing a variety of industries, sizes and strategies. The managers identified a wide range of...

This paper develops the tests a standard-based control system model which consists of three interrelated controls-participative standard setting, standard-based incentives, and standard tightness-as well as selected antecedents (task variety, task analyzability, information asymmetry) and...

This study adopts a configurational approach that captures possible variables (strategy, structure, leadership and decision-making styles) and their relationships with management accounting systems (MAS) from an organizational life-cycle perspective. Using Miller and Friesen's life-cycle model...