Managerial use of accounting information: A study on how managers use business reports at NCC
Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
There is a need to learn more about how managers use accounting information. This thesis investigates how managers make use of business reports; as they are one of the ways managers receive information. Previous research was found to broadly correspond to four important aspects affecting how managers make use of business reports; aggregation, timeliness, flexibility and dimensions. A case study was conducted at NCC Construction. The main findings from this study are that managers have the possibility to view information in the reports at their desired level of specificity and they are not concerned about the issue of timeliness. Furthermore they are satisfied with flexibility in reports, but wish for more capabilities and do not desire non-financial information in reports. Therefore the four aspects are found to no longer be a hindrance to managers in their use of business reports as much as could be expected from previous studies. Technological developments and business practices are found to have changed managerial work. Reporting has become faster and is more accurately reflecting the real world operations, making business reports more useful to managers.
Place, publisher, year, edition, pages
2014. , 53 p.
Business report; management accounting; managerial work; aggregation; timeliness; flexibility; dimensions
IdentifiersURN: urn:nbn:se:uu:diva-226799OAI: oai:DiVA.org:uu-226799DiVA: diva2:727366
Master Programme in Business and Management
Lindvall, Jan, Universitetslektor