in management accounting information systems, managers use accounting information systems to be able to predict or have the data structured by the use of decision support systems and business intelligence. so, the use of management accounting information systems is necessary in management decision-making process based on decision support and business intelligence. this paper reviews the liter...

Despite calls to link management accounting more closely to management (Jonsson, 1998), much is still to be learned about the role of accounting information in managerial work. This lack of progress stems partly from a failure to incorporate in research efforts the findings regarding the nature of managerial work, as well as inadequate attention devoted to the detailed practices through which a...

We develop a theoretical model of the …rm that links properties (stewardship vs. valuation focus) of …nancial reporting regimes with the informational properties of optimal managerial accounting systems. We show that, contrary to the standard textbook proposition, properties of management and …nancial accounting systems are not independent. Signi…cantly, we provide an explicit connection betwee...

This paper analyzes how accounting biases endogenously arise as firm owners’ optimal response to balance different stewardship uses of accounting information systems. Specifically, we identify conditions under which the nature of the stewardship use affects whether the accounting system exhibits conservative or liberal bias. We distinguish two types of stewardship uses of accounting information...

We examine the impact of biases in managerial judgment and in accounting reports on the voluntary disclosure of private managerial information. We show that any biased managerial judgment in interpreting private information that is voluntarily disclosed, and negatively biased accounting (conservatism), reduce voluntary timely disclosure by firms. Only positively biased (less conservative) accou...

Decision making process requires information. Accounting is the most important source of information. In 1998, the international federation of accountants issued a statement about the scope and using of accounting. It identified 4 stages for using accounting information: cost determination, planning and financial control, reduction of resources waste and creation the value. This study was desig...