Corpus ID: 53534014

THE USEFULNESS OF MANAGEMENT ACCOUNTING INFORMATION: USERS' ATTITUDES

@inproceedings{Gaidien2006THEUO,
  title={THE USEFULNESS OF MANAGEMENT ACCOUNTING INFORMATION: USERS' ATTITUDES},
  author={Zina Gaidien{\"e} and Rimvydas Skyrius},
  year={2006}
}
  • Zina Gaidienë, Rimvydas Skyrius
  • Published 2006
  • Business
  • During the years of Lithuanian economic independence, much emphasis is laid on financial accounting and auditing, whereas management accounting has been languishing in the background. This paper investigates the role and development of management accounting and the usefulness of its information perceived by managers. The management accounting system is characterized in terms of information. These characteristics are: scope, timeliness, the level of aggregation, and information which assists… CONTINUE READING

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    Citations

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

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    CITES BACKGROUND

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