search query: @indexterm management information / total: 196
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| Author: | Schiller, U. |
| Title: | Vom Nutzen (un-)informierter Agenten: Eine informations- oekonomische Betrachtung des Controllings |
| Journal: | Schmalenbachs Zeitschrift für Betriebswirtschaftliche Forschung
2001 : FEB, VOL. 53:1, p. 3-19 |
| Index terms: | MANAGEMENT ACCOUNTING MANAGEMENT INFORMATION ASYMMETRIC INFORMATION |
| Language: | eng |
| Abstract: | This paper introduces a central task of management accounting, namely, information management (IM). IM serves as a link between the firm's information and decision systems. It decides which information should be made available to a decentralized decision unit and which not. Hence, situations of asymmetric information arise or are removed. This has indirect efficiency effects. Poorly informed managers risk to acquire lossmaking projects, while well informed managers try to use their informational advantage to build up perquisites. |
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