Style of information usage and use of accounting information: a Malaysian study
Abstract
Purpose
Since the 1990s, there has been a growing interest in style of information usage. However, most studies on style of information usage are conducted in developed countries. There is limited research on style of information usage in developing countries. The purpose of this paper is to fill the gap in the existing literature by examining relationships between style of information usage and use of financial and non‐financial information in Malaysia.
Design/methodology/approach
The authors adopted a survey method, for which a written questionnaire was prepared and mailed out to companies in Kuala Lumpur, Selangor, Terengganu and Pulau Pinang.
Findings
Findings of the study show that diagnostic style of information usage is positively associated with use of financial information, while interactive style of information usage is positively associated with use of non‐financial information. Further analysis on types of non‐financial information used by managers who adopt interactive style of information usage reveals that customer‐related non‐financial information such as quality, customer satisfaction and flexibility play a more important role in their decision‐making processes.
Originality/value
The paper provides insights into relationships between style of information usage on and use of accounting information in developing countries. Findings of the study can be applied to assist management accountants in meeting managers’ information requirements.
Keywords
Citation
Azrina bt Mohd Yusof @ Ghani, N., Shu Hui, W., Kamal Abdul Rahman, I., Omar Shah Alam, N. and Tse, M.S.C. (2012), "Style of information usage and use of accounting information: a Malaysian study", Asian Review of Accounting, Vol. 20 No. 1, pp. 20-33. https://doi.org/10.1108/13217341211224709
Publisher
:Emerald Group Publishing Limited
Copyright © 2012, Emerald Group Publishing Limited