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Style of information usage and use of accounting information : a Malaysian study

Ghani, Nor Azrina bt Mohd Yusof, Hui, Wee Shu, Rahman, Ibrahim Kamal Abdul, Alam, Normah Omar Shah and Tse, Michael S. C. 2012, Style of information usage and use of accounting information : a Malaysian study, Asian review of accounting, vol. 20, no. 1, pp. 20-33, doi: 10.1108/13217341211224709.

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Title Style of information usage and use of accounting information : a Malaysian study
Author(s) Ghani, Nor Azrina bt Mohd Yusof
Hui, Wee Shu
Rahman, Ibrahim Kamal Abdul
Alam, Normah Omar Shah
Tse, Michael S. C.
Journal name Asian review of accounting
Volume number 20
Issue number 1
Start page 20
End page 33
Total pages 14
Publisher Emerald Group Publishing
Place of publication Bingley, England
Publication date 2012
ISSN 1321-7348
1758-8863
Keyword(s) Malaysia
developing countries
decision making
information
usage
managers
accountants
financial information
non-financial information
Summary Purpose – Since the 1990s, there has been a growing interest in style of information usage. However, most studies on style of information usage are conducted in developed countries. There is limited research on style of information usage in developing countries. The purpose of this paper is to fill the gap in the existing literature by examining relationships between style of information usage and use of financial and non-financial information in Malaysia.

Design/methodology/approach – The authors adopted a survey method, for which a written questionnaire was prepared and mailed out to companies in Kuala Lumpur, Selangor, Terengganu and Pulau Pinang.

Findings – Findings of the study show that diagnostic style of information usage is positively associated with use of financial information, while interactive style of information usage is positively associated with use of non-financial information. Further analysis on types of non-financial information used by managers who adopt interactive style of information usage reveals that customer-related non-financial information such as quality, customer satisfaction and flexibility play a more important role in their decision-making processes.

Originality/value –
The paper provides insights into relationships between style of information usage on and use of accounting information in developing countries. Findings of the study can be applied to assist management accountants in meeting managers’ information requirements.
Language eng
DOI 10.1108/13217341211224709
Field of Research 150105 Management Accounting
Socio Economic Objective 900201 Administration and Business Support Services
HERDC Research category C1 Refereed article in a scholarly journal
Copyright notice ©2012, Emerald Group Publishing
Persistent URL http://hdl.handle.net/10536/DRO/DU:30046292

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Every reasonable effort has been made to ensure that permission has been obtained for items included in DRO. If you believe that your rights have been infringed by this repository, please contact drosupport@deakin.edu.au.