haku: @indexterm MANAGEMENT ACCOUNTING / yhteensä: 786
viite: 298 / 786
| Tekijä: | Caillouet, A. Lapeyre, B. |
| Otsikko: | The importance of an accounting information system in the strategic management process |
| Lehti: | Advanced Management Journal
1992 : WINTER, VOL. 57:1, p.21-24 |
| Asiasana: | ACCOUNTING INFORMATION SYSTEMS STRATEGIC MANAGEMENT MANAGEMENT ACCOUNTING FINANCIAL REPORTING INTERNAL REPORTS |
| Kieli: | eng |
| Tiivistelmä: | The strategic management process is only as strong as the information provided by the firm's accounting information system. The system is particularly crucial in enabling management to evaluate whether its goals are being achieved and, if not, where to make adjustment. Financial reports based on Generally Accepted Accounting Principles are prepared for company managers as well as creditors, stockholders, potential investors, and others. They need to be uniform. Managerial reports based on the company-specific managerial accounting are not restricted to GAAP, hence firms can be innovative in the type of information necessary for the particular needs or situation. They can be used in planning, organizing, directing and controlling in the SMP. |
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