The availability of management accounting information and its usefulness to managers in the manufacturing sector / Noraizah Abu Bakar

This study reports on the usefulness of MAIS and the availability of information to
the operation managers in the manufacturing sectors. The study will categorize the
information into four dimensions that are scope, timeliness, aggregation and
integration. It is adopted from an earlier research carried out by Chenhall and Morris.
Survey for the study has been conducted in the state of Johore involving three regions
namely Segamat, Tangkak and Muar. The relationship between the availability of
information to managers and how they make use of such information is very
important for decision-making process especially for those in managerial and
financial levels. The results for the study indicate that managers perceived all four
dimensions information to be useful to them. On the contrary, the study indicates that
the availability of information is not considered as an important factor in helping them
to make better decisions. The finding further indicates that there is no significant
relationship between the availability of information and how managers make use of
them.