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

journal contribution
posted on 2012-01-01, 00:00 authored by N Ghani, W Hui, I Rahman, N Alam, Sui Cheung Tse
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.

History

Journal

Asian review of accounting

Volume

20

Issue

1

Pagination

20 - 33

Publisher

Emerald Group Publishing

Location

Bingley, England

ISSN

1321-7348

eISSN

1758-8863

Language

eng

Publication classification

C1 Refereed article in a scholarly journal

Copyright notice

2012, Emerald Group Publishing