An explanatory model of managers' information needs: implications for management accounting
基于对11家法国大型公司120位管理者的访谈，构建了一个解释模型，分析管理者个人因素（职能、职业路径、目标）和企业因素（绩效、公私部门）如何影响其信息需求，并探讨提升管理会计信息满意度的三条路径。
This paper focuses on managers' need for information for managerial purposes and examines their degree of satisfaction and perception of missing information. Data for this paper was collected from 120 interviews with managers from 11 major French companies. This paper seeks to target the factors determining managers' needs. We consequently developed a model examining how manager-based variables (function, career path, objectives pursued) and company-based variables (performance, private sector or public sector status) determine managers' needs. The model also takes into account managers' individual strategies in selecting and using information. Based on this model we suggest exploring three roads forward, each of which could eventually lead to an improvement in managers' satisfaction with the management accounting information that they receive.