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.
International Journal of Accounting, Auditing and Performance Evaluation, 2006 Vol.3 No.3, pp.287 - 303
Available online: 01 Aug 2006 *Full-text access for editors Access for subscribers Purchase this article Comment on this article