The use of management accounting information (MAI): Perceptions of preparers and users

This study reports the use of management accounting information (MAI) from the perception of preparers and users and aims to provide the answer to four research questions. The research questions seek to determine whether the ‘style of use’ affects the types of MAI use. This study also examines whether characteristics of the companies (size of company and sector types) affect the types of MAI use. This quantitative survey used questionnaires which were personally delivered to the respondents. The results show that there is no significant relationship between the ‘style of use’ and financial information use. However, an examination on each ‘style of use’ shows that there is a significant relationship between diagnostic style and financial information. The result indicates that there is a significant relationship between interactive style and the use of non-financial information. However, the findings indicate that there is no significant difference between the types of MAI use and the characteristics of companies: size of company and sector types.