NDLI: The use of management accounting information (MAI): Perceptions of preparers and users

Content Provider	IEEE Xplore Digital Library
Author	Wee Shu Hui Nor Azrina Binti Mohd Yusof Ghani
Copyright Year	2010
Description	Author affiliation: Accounting Research Institute & Faculty of Accountancy, UiTM, Malaysia (Wee Shu Hui; Nor Azrina Binti Mohd Yusof Ghani)
Abstract	This study reports the use of management accounting information (MAI) from the perception of preparers and users and aims to provide the answer to four research questions. The research questions seek to determine whether the ‘style of use’ affects the types of MAI use. This study also examines whether characteristics of the companies (size of company and sector types) affect the types of MAI use. This quantitative survey used questionnaires which were personally delivered to the respondents. The results show that there is no significant relationship between the ‘style of use’ and financial information use. However, an examination on each ‘style of use’ shows that there is a significant relationship between diagnostic style and financial information. The result indicates that there is a significant relationship between interactive style and the use of non-financial information. However, the findings indicate that there is no significant difference between the types of MAI use and the characteristics of companies: size of company and sector types.
Starting Page	259
Ending Page	264
File Size	410552
Page Count	6
File Format	PDF
ISBN	9781424489879
e-ISBN	9781424489862
DOI	10.1109/CSSR.2010.5773779
Language	English
Publisher	Institute of Electrical and Electronics Engineers, Inc. (IEEE)
Publisher Date	2010-12-05
Publisher Place	Malaysia
Access Restriction	Subscribed
Rights Holder	Institute of Electrical and Electronics Engineers, Inc. (IEEE)
Subject Keyword	Management accounting Performance evaluation Interactive style Management accounting information MAI use Decision making Companies Manufacturing ‘style of use’ Diagnostic style
Content Type	Text
Resource Type	Article

Sl.	Authority	Responsibilities	Communication Details
1	Ministry of Education (GoI), Department of Higher Education	Sanctioning Authority	https://www.education.gov.in/ict-initiatives
2	Indian Institute of Technology Kharagpur	Host Institute of the Project: The host institute of the project is responsible for providing infrastructure support and hosting the project	https://www.iitkgp.ac.in
3	National Digital Library of India Office, Indian Institute of Technology Kharagpur	The administrative and infrastructural headquarters of the project	Dr. B. Sutradhar bsutra@ndl.gov.in
4	Project PI / Joint PI	Principal Investigator and Joint Principal Investigators of the project	Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon
5	Website/Portal (Helpdesk)	Queries regarding NDLI and its services	support@ndl.gov.in
6	Contents and Copyright Issues	Queries related to content curation and copyright issues	content@ndl.gov.in
7	National Digital Library of India Club (NDLI Club)	Queries related to NDLI Club formation, support, user awareness program, seminar/symposium, collaboration, social media, promotion, and outreach	clubsupport@ndl.gov.in
8	Digital Preservation Centre (DPC)	Assistance with digitizing and archiving copyright-free printed books	dpc@ndl.gov.in
9	IDR Setup or Support	Queries related to establishment and support of Institutional Digital Repository (IDR) and IDR workshops	idr@ndl.gov.in

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