The adequacy of information for managerial decision-making in China's business enterprises: an exploratory study
by Chee W. Chow, F. Johnny Deng, Susana Yuen
International Journal of Accounting, Auditing and Performance Evaluation (IJAAPE), Vol. 3, No. 3, 2006

Abstract: This study explores how well Chinese business enterprises are satisfying managers' information needs in decision-making. A survey of managers was conducted in 72 firms from the Wuhan area, encompassing a variety of industries, sizes and strategies. The managers identified a wide range of information as being important, including financial, non-financial, and internally and externally focused measures. Overall, they were quite positive about the information items on a number of attributes, including their current availability, timeliness, accuracy, and ability to guide action. But the managers also saw many directions for improvement and expect a range of obstacles to their attainment.

Online publication date: Tue, 01-Aug-2006

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