Title: The adequacy of information for managerial decision-making in China's business enterprises: an exploratory study

Authors: Chee W. Chow, F. Johnny Deng, Susana Yuen

Addresses: College of Business Administration, San Diego State University, 5500 Campanile Drive, San Diego, CA 92182-8221, USA. ' College of Business Administration, California State University, Sacramento, Sacramento, CA 95819-6088, USA. ' School of Accounting and Finance, The Hong Kong Polytechnic University, Hung Hom, Hong Kong

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.

Keywords: China; business enterprises; managers; decision-making; management information systems.

DOI: 10.1504/IJAAPE.2006.010550

International Journal of Accounting, Auditing and Performance Evaluation, 2006 Vol.3 No.3, pp.287 - 303

Available online: 01 Aug 2006 *

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