Valdymo apskaitos informacijos naudingumas: vartotojų požiūriai

This paper investigates the role and development of management accounting and the usefulness of its information perceived by managers. The management accounting system is characterized in terms of information. These characteristics are scope, timeliness, level of aggregation, and information which assists integration. Empirical support for the relationship between the features of management information and its perceived usefulness is provided using the data gathered from questionnaires and interviews. The search for the usefulness of management accounting information is based on the accounting research literature. The goal was to determine what features of information are recognized by managers and accountants as useful. The results of analysis show that all interviewed managers perceive the management accounting (economicand non-economic) information as useful. However, the level of their scores has been higher than that of accountants