Managers’ Attitudes to Cost Information

Abstract

Questions the view that management accounting information has failed to keep pace with changes in manufacturing processes over the years and that the information currently provided is largely irrelevant to the needs of managers. Presents a study, the results of which suggest that this may not, in fact, be the case and that managers generally do find information on standard costing and budgeting useful.

Citation

Lyall, D. and Graham, C. (1993), "Managers’ Attitudes to Cost Information", Management Decision, Vol. 31 No. 8. https://doi.org/10.1108/00251749310047142