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| Author: | Wouters, M. Verdaasdonk, P. |
| Title: | Supporting Management Decisions with Ex ante Accounting Information |
| Journal: | European Management Journal
2002 : FEB, VOL. 20:1, p. 82-94 |
| Index terms: | MANAGEMENT DECISION MAKING ACCOUNTING INFORMATION SYSTEMS |
| Language: | eng |
| Abstract: | This paper is about the relationship between management decisions and accounting information. Management decisions have consequences in different functional areas, departments, and different companies along the value chain. Accounting information regarding decisions aims to translate as many as possible of the diverse consequences of a decision alternative into a single financial unit of measure. This makes such information both powerful and weak: various sources of information are integrated to allow trade-offs, but operational richness gets lost in the translation. |
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